5. Hayward Inc. makes a specialized chemical compound. The company uses FIFO process costing. The following data is available for the Curing Department for November. Beginning WIP 2,300 units. 80% complete for materials, 30% complete for conversion. Cost in beginning WIP: $40,000 for materials, $12,000 for conversion Units started in production during the month: 31,500 units. Cost added in production during the month: $669,020 materials, $541,816 conversion. Ending WIP 3,100 units. 50% complete for materials, 25% complete for conversion. At the end of manufacturing in the Curing Department, 2.00 % of the finished items were found to be defective. The defective items were charged to Scrap Expense, Curing. a. Find the amount of cost transferred to the next department. b. Find the amount of cost charged to Scrap Expense, Curing. c. Find the dollar amount in Ending WIP for the Curing Department