Corporacin_ProCom is dedicated to manufacturing nano robot equipment. Each team goes through 2 processes / departments: CONFGURATION and TERMINATION. In both processes the conversion costs are incurred uniformly throughout the process. Regarding materials, ALL direct materials are added at the beginning of CONFIGURATION; in the FINISHING process the materials are added last. Although the exercise includes information from the first process, YOU ONLY HAVE TO SOLVE PROBLEMS OF THE TERMINATION PROCESS. USE THE FIFO METHOD TO SOLVE IT. The information that follows corresponds to the month of April 2021. In both the CONFIGURATION and FINISHING processes, the initial inventory in process (BWIP) is 80% finished, while the final inventory in process (FWIP) is 25% finished. All good finished units are transferred to the next process or to the warehouse, as the case may be. The inspection of the units occurs at the end of each process. It is there when the spoilage units are detected which are discarded into the trash can. Normal waste is calculated as follows: CONFIGURATION: 10% of good units that passed inspection. COMPLETION: 5% of the good units that passed inspection. The following table contains unit and cost information for the month of April, 2021 for both departments / processes. USE THE FIFO METHOD

How much is the equivalent production of the initial inventory of the Completion Process?

a.

TC 6,000, DM 6,000, CC 1200

b.

TC 0, DM 6000, CC 1200

c.

TC 1,200, DM 1,200, CC 1,200

d.

TC 0 DM 1,200 CC 1,200

CONFIGURACION TERMINACION INVENTARIO INICIAL EN PROCESO (BWIP) TC DM CC TOTAL 0 $2,000 $1,600 $3,600 $12,900 0 $ 4.900 $17.800 ? $1,280 $9,900 COSTOS CORRIENTES TC 0 DM $18,000 CC $16,000 Costo transferido con unidades buenas $32,560 terminadas Unidades Fisicas De Inventario Inventario Inicial En Proceso (BWIP) 2,000 Unidades Comenzadas En Noviembre 18,000 Unidades Buenas Terminadas Y 14,800 Transferidas Total Unidades Desperdicio (Total 2000 Spoilage) 6.000 ? 12,000 800 CONFIGURACION TERMINACION INVENTARIO INICIAL EN PROCESO (BWIP) TC DM CC TOTAL 0 $2,000 $1,600 $3,600 $12,900 0 $ 4.900 $17.800 ? $1,280 $9,900 COSTOS CORRIENTES TC 0 DM $18,000 CC $16,000 Costo transferido con unidades buenas $32,560 terminadas Unidades Fisicas De Inventario Inventario Inicial En Proceso (BWIP) 2,000 Unidades Comenzadas En Noviembre 18,000 Unidades Buenas Terminadas Y 14,800 Transferidas Total Unidades Desperdicio (Total 2000 Spoilage) 6.000 ? 12,000 800