$15,000. During the month, it was assigned the following costs: direct materials, $120,000; direct labor, $40,000; overhead allocated at the rate of20% of direct labor cost. Inventory with a cost of S160,000 was transferred to finished goods. What was the ending balance of Work in Process inventory for the department? A. $8,000 B. $23,000 C $168,000 D. $183,000 8. The Shaping Department started the month with a beginning Work in Process inventory of 9. There are 10,000 units in Work in Process inventory for the Mixing Department at the end of the month. The units were 60% complete for conversion costs. What are the equivalent units for conversion costs using the weighted-average method? A. 600 B. 4,000 C. 6,000 D. 10,000 Using the same information as in Question 9, assume that the beginning Work in P inventory for the Mixing Department had $12,000 in conversion costs; and that $30,000 in conversion costs were added during the month. What is the cost per equivalent unit for conversion costs? A. 3.50 B. $4.20 C. $5.00 D. $7.00 10. Baxter Company produces children's wiffle ball sets using a three-step sequential process that includes molding, coloring and finishing. When the sets are completely finished, out of which account should the cost be transferred? 11. A) Finished Goods Inventory C) WIP Inventory-Molding B) WIP Inventory-Coloring D)WIP Inventory-Finishing Which of the following is the last step of the 5-step process costing procedure? A) Assign total costs to units completed and to units in ending WIP Inventory 12. B) Summarize the flow of physical units C) Compute the cost per equivalent unit D) Summarize total costs to account for