The Ortho Company began the month of September with 30,000 units in process which had a total materials cost of $120,000 and conversion costs of $300,000. During September 220,000 units were begun and 215,000 were completed and transferred to finished goods. The units in process were 30% complete. Material and conversion cost s for September were $280,000 and $647,100, respectively. The ending balance in the work-in-process inventory account totals: a. $188,594
B) $100,100
C) $69,331
D) $129,794
Correct Answer:
Verified
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