(Hybrid costing; advanced;: Windy City Co. makes capes (one size fits most). Each cape goes through the same conversion process, but three types of fabric (Dacron, denim, and cotton) are available. The company uses a standard costing system, and standard costs for each type of cape follow:

a. Determine the total cost of the capes completed and transferred to Fin¬ ished Goods Inventory.

b. Determine the total cost of the capes in ending Work in Process Inven¬ tory.LO1.

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Material (2 yards) Direct labor (1 hour) Overhead (based on 1.5 machine hours) Total Dacron Denim Cotton $10 $ 8 12 12 $12 12 9 $31 9 9 $29 $33 Material is added at the start of production. In March 2006, there was no be- ginning Work in Process Inventory and 2,500 capes were started into pro- duction. Of these, 300 were Dacron, 500 were denim, and 1,700 were cotton. At the end of March, 100 capes (20 Dacron, 30 denim, and 50 cot- ton) were not yet completed. The stage of completion for each cost compo- nent for the 100 unfinished capes is as follows: Material Direct labor Overhead 100% complete 25% complete 35% complete