5,500 + 94,500 = 100,000 Work in Progress 100,000 - 90,000 = 10,000 Work in Progress 90,000 x 100% = 90,000 10,000 x 40% = 4,000 whole units 90,000 - 4,000 = 86,000 $902,400 = 86,000 = $10.49 cost per unit 90,000 x $10.49 = $944,100 4,000 x $10.49 = $41,960 $944,100 + $41,960 = $986,060