Chain Gang mass produces beaded necklaces. Production occurs in three sequential productiondepartments: Stringing,Clasping, and Packaging. At the beginning of the period inClasping, 1,400 physical units were in beginning inventory. During theperiod, 1,000 units were transferred in from the previous department. At the end of theperiod,1,900units remained in ending inventory. Additional information is asfollows:

	Total Equivalent Units	Cost per Equivalent Unit
Transferred in	2,400	$9.60
Direct Material	2,400	$3.00
Conversion	750	$2.50

What percentage complete are the units in Ending Inventory in the Clasping Department with respect to DirectMaterial?

A.31%B.79%C.0%D.39%E.100%

The costs assigned to units in the ClaspingDepartment's ending inventory are ______.(round to nearest dollar and enter commas whereappropriate)

The costs transferred to Packaging during the period equal ________. (round to nearest dollar and enter commas whereappropriate)