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Flip Company's Assembly Department has materials cost at $5 per unit and conversion cost at $8 per unit. There are 20,000 units in ending work

Flip Company's Assembly Department has materials cost at $5 per unit and conversion cost at $8 per unit. There are 20,000 units in ending work in process, all of which are 70% complete as to conversion costs.

How much are total costs to be assigned to inventory?

a. $112,000.

b. $212,000.

c. $182,800.

d. $260,000.

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