If the cost per equivalent unit is $0.50 for sugar, $1.00 for flavorings, and $0.40 for conversion costs, what is the cost assigned to the Centers’ ending work in process inventory?

a. $1,520

b. $1,800

c. $2,520

d. $3,800 Suppose Jelly Belly’s Centers process adds sugar at the beginning of the process and flavorings 75% of the way through the process and conversion costs are incurred evenly throughout the process. Assume that there are no beginning inventories, the company started making centers for 10,000 pounds of jelly beans, and the 2,000 pounds in the Centers ending work in process inventory are 65% through the Centers process.