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 comma 0002,000 units remained in ending inventory. Additional information is as follows: Total equivalent units transferred in: 2,400; Total equivalent units direct material: 2,400; Total equivalent units conversion: 750; Cost per equivalent unit transferred in: $9.60; Cost per equivalent unit direct material: $3.00; Cost per equivalent unit conversion: $2.50.

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

A.

8383%

B.

3131%

C.

0%

D.

3838%

E.

100%

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

What are the costs transferred to Packaging during the period?