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, 1,900 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	600	$2.50

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

A. 79%

B.100%

C. 0%

D. 32%

E. 25%

2) What are the costs assigned to units in the Clasping Department's ending inventory?

3) What are the costs transferred to Packaging during the period?