12. Pelican Corporation uses a weighted-average process costing system to collect costs related to production. The following selected information relates to production for March: Units completed and transferred out. Units in work in process, March 31 Equivalent units, materials. Equivalent units, conversion costs. Costs in work in process on March 1 Costs added to production during March. Total cost.... 5,000 800 5,800 5,200 Materials Conversion $ 2,900 71.050 $73.950 $ 4,680 131.040 $135.720 All materials at Pelican are added at the beginning of the production process. Conversion costs are incurred uniformly over the production process. What total amount of cost should be assigned to the units in work in process at the end of March? A. $14,840 B. $15,420 C. $24,920 D. $25,860

12. Pelican Corporation uses a weighted-average process costing system to collect costs related to production. The following selected information relates to production for March: All materials at Pelican are added at the beginning of the production process. Conversion costs are incurred uniformly over the production process. What total amount of cost should be assigned to the units in work in process at the end of March? A. $14,840 B. $15,420 C. $24,920 D. $25,860