The Following Is an Account for a Production Department, Showing

Multiple Choice

The following is an account for a production department, showing its costs for one month: Assume that materials are added at the beginning of the production process and that direct labor and overhead are applied uniformly. If the started and completed units cost $41,850, what was the cost of completing the units in the beginning Work in Process inventory?

A) $12,150.
B) $2,160.
C) $7,560.
D) $54,000.
E) $37,260.