55) Assume the following information:

Milling Department	Materials				Conversion				Total
Cost of beginning work in process inventory	$	10,000			$	15,000			$	25,000
Costs added during the period		291,600				393,000				684,600
Total cost	$	301,600			$	408,000			$	709,600

Assume the equivalent units of production for materials and conversion, when using the weighted-average method, are 5,200 units and 5,000 units, respectively. If the equivalent units in ending work in process inventory for materials and conversion are 400 units and 200 units, respectively, then what is the total cost of ending work in process for the Milling Department?

A) 49,520

B) 29,520

C) 39,520

D) 59,520

58) Assume the following information:

Milling Department	Materials			Conversion					Total
Cost of beginning work in process inventory	$	10,000			$	15,000			$	25,000
Costs added during the period		291,600				385,000				676,600
Total cost	$	301,600			$	400,000			$	701,600

Assume the equivalent units of production for materials and conversion are 5,200 units and 5,000 units, respectively, using the weighted-average method. If 4,680 units were completed and transferred to the next department, then what is the total cost of the ending work in process inventory in the Milling Department?

A) 55,760

B) 52,760

C) 60,760

D) 64,960