In the shaping department of furs industries the unit materials cost is $5.00 and the unitconversions cost is $3.00. the department transferred out 12,000 units and had 1,500units in ending work in process 20% complete. if all materials are added at thebeginning of the process, the total cost to be assigned to the ending work in process is

total value of ending WIP inventory:       8,400

Explanation:

unit material cost: 5.00 dollar

ending work in proces inventory

materials equivalent units:

1,500 x 100% = 1,500

as the mateirals are added entire at the beginning of the process:

material cost: 1,500 x 5 = 7,500

conversion

1,500 x 20% = 300

300 x 3.00 = 900

total value of ending WIP inventory:

materials 7,500

conversion 900

total        8,400

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