1.

Ogden Company uses the weighted average method in its process costing system. Information for the month of January concerning Department A, the first stage of the company's production process, follows: Materials $8,000 $40,000 Conversion costs $6,000 $32,000 Work in process, beginning Current added during January Equivalent units of production Cost per equivalent unit 100,000 95,000 $0.48 $0.40 90.000 units Units completed and transferred to the next department Work in process, ending 10,000 units Materials are added at the beginning of the process. The ending work in process is 50% complete with respect to conversion costs. What cost would be recorded for the ending work-in-process inventory? $6,800 $8,800 $3,400 $4,400