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2-4 Exercise 12-11B Allocating costs in a process costing system Osprey Corporation, a manufacturer of diabetic testing kits, started November production with $150,000 in beginning inventory. During the month, the company incurred $740,000 of materials cost and 5480,000 of labor cost. It applied $330,000 of overhead cost to inventory. The company processed 17.000 total equivalent units of product . Required (Each requirement is independent of the other.) a. Assuming 4,000 equivalent units of product were in ending work in process inventory, determine the amount of cost transferred from the Work in Process Inventory account to the Finished Goods Inventory account. What was the cost of the ending work in process inventory? b. Assuming 12,000 equivalent units of product were transferred from work in process inventory to finished goods inventory, determine the cost of the ending work in process inventory. What was the cost of the finished goods inventory transferred from work in process