During June, Birch Bay Company's Department B equivalent unit product costs computed under the FIFO method were as follows: Materials $2 Conversion $3 Transferred-in $5 Materials are introduced at the end of the process in Department B. There were 4,000 units (70 % complete as to conversion costs) in work in process at June 30. The total costs assigned to the June 30 work in process inventory should be: a. $35,200. b. $24,800. c. $20,000. d. $28,400. QUESTION 9 5 points S During June, Birch Bay Company's Department B equivalent unit product costs computed under the average cost method were as follows: $2 $3 Materials Conversion Transferred-in 55 Materials are introduced at the end of the process in Department B. There were 4,000 units (S0 % complete as to conversion costs) in work in process at June 30. The total costs assigned to the June 30 work in process inventory should be: $32,000. b.$26,000 c. $20,000 d. 535,200