$46,200 $40.720 O $42.400 0 544.000 $38.400 4.5 pts Question 18 immy Company uses a process costing system. The ending work in process inventory consists of 4,000 units. The ending work in process inventory is 100% complete with respect to materials and 40% complete with respect to labor and overhead. If the cost per equivalent unit for the period is $1.30 for material and $3.50 for labor and overhead, what is the balance of the ending work in process inventory account? O 510,800 O $19,200 O $5.200 O $7.680 Question 19 4.5 pt Which of the following statements about normal costing is TRUE? O Direct costs are traced using an actual rate, and indirect costs are allocated using a budgeted rate. Direct costs and indirect costs are traced using budgeted rates. estv 5