32. The ProCom Corporation is dedicated to manufacturing nano robot equipment. Each team goes through 2 processes / departments: CONFGURATION and TERMINATION. In both processes the conversion costs are incurred uniformly throughout the process. Regarding materials, ALL direct materials are added at the beginning of CONFIGURATION; in the FINISHING process the materials are added last. Although the exercise includes information from the first process, YOU ONLY HAVE TO SOLVE PROBLEMS IN THE TERMINATION PROCESS. USE THE FIFO METHOD TO SOLVE IT. The information that follows corresponds to the month of April 2021. In both the CONFIGURATION and FINISHING processes, the initial inventory in process (BWIP) is 80% finished, while the final inventory in process (FWIP) is 25% finished. All good finished units are transferred to the next process or to the warehouse, as the case may be. Inspection of the units occurs at the end of each process. This is when the spoilage units are detected and discarded in the trash can. Normal spoilage is calculated as follows: CONFIGURATION: 10% of good units that passed inspection. COMPLETION: 5% of the good units that passed inspection. The following table contains unit and cost information for the month of April, 2021 for both departments / processes. USE THE FIFO METHOD.

How much is the equivalent production of the initial inventory of the Completion Process?

a. TC O DM 1,200 CC 1,200

b. TC 6,000, DM 6,000, CC 1200

c. TC 1,200, DM 1,200, CC 1,200

d. TC 0, DM 6000, CC 1200

INTAL, INVENTORY IN PROCESS O Configuration Termination (BWI TC 10 $ 12,900 DM $ 2,000 DC. $ 1,600 1 $ 4,900 TOTAL 3,600 $ 17,800 CURRENT COSTS TC o DM $ 18,000 $ 1,280 DC 1 $ 16,000 $ 9,900 Transferred cost with good units $ 32,560 finished Physical Inventory Units Initial inventory in process (BWIP) 2,000 6,000 Units Started In November 18,000 Good Units Finished And 14,800 12,000 Transferred Total Waste Units (Total. 2000 800 Spoilage)