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Beattie Company completed and transferred out 3.800 units in May 2012. There were 500 units In the Work In-Process Inventory on May 31. 2012. 30%

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Beattie Company completed and transferred out 3.800 units in May 2012. There were 500 units In the Work In-Process Inventory on May 31. 2012. 30% complete as to conversion costs and 100% complete as to materials. The month's charges for conversion costs and material costs were $17,775 and $13,075, respectively. There was no beginning inventory on May 1. 2012 What is the cost of the work transferred-out during May? $18,125. $29,950 $30,125. $29,450

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