6. departmental c. first-in, first-out d. job order 21. In a process cost system, ending inventory is valued by: a. finding the sum of all open job costs b. allocating departmental costs between completed and partially completed units & multiplying units in ending inventory by the direct materials cost per unit d. all of the above 100 unite 60% completed, in process at the beginning of the period, 6,000 wind what