Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

تمرين 32

The mixing department incurred $46,000 of manufacturing costs during the month of September. The department transferred out 2,300 units and had 500 units in EWIP, 40% complete. There was no BWIP.
The cost of EWIP is
A) $9,200.
B) $10,000.
C) $3,680.
D) $3,286.
E) none of these.