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In the Shaping Department of Rollins Company the unit materials cost is $5.00 and the...

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Accounting

In the Shaping Department of Rollins Company the unit materials cost is $5.00 and the unit conversions cost is $3.00. The department transferred out 20,000 units and had 2,500 units in ending work in process 20% complete. If all materials are added at the beginning of the process, the total cost to be assigned to the ending work in process is

A.

$14,000.
B.

$12,500.
C.

$4,000.
D.

$20,000.

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