Chain Gang mass produces beaded necklaces. Production occurs in three sequential production?departments: Stringing,? Clasping, and Packaging. At the beginning of the period in? Clasping, 1,400 physical units were in beginning inventory. During the? period, 1,000 units were transferred in from the previous department. At the end of the? period,

2,000

units remained in ending inventory. Additional information is as? follows:

	Total Equivalent Units	Cost per Equivalent Unit
Transferred in	?2,400	?$9.60
Direct Material	?2,400	?$3.00
Conversion	600600	?$2.50

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

A.

25?%

B.

83?%

C.

30?%

D.

?0%

E.

?100%

The costs assigned to units in the Clasping? Department's ending inventory are

?$ ______.

? (round to nearest?dollar)The costs transferred to Packaging during the period equal

?$ ______.

?(round to nearest? dollar)