Clauss Company transfers out 14,000 units and has 2,000 units of ending work in process that are 25%

complete. Materials are entered at the beginning of the process and there is no beginning work in process.

Assuming unit materials costs of $3 and unit conversion costs of $5, what are the costs to be assigned to units

(a) transferred out and

(b) in ending work in process?

AppendixLO1