Front Porch Shenanigans, Inc. manufactures bed swings in three sequential production departments: machining, assembly, and inspection. Two direct materials, wood and chains, are used in the machining department. The wood is added at the beginning of the production process and accounts for 80% of the direct material input. The chains are added when the conversion process is 85% complete. Conversion costs are incurred uniformly throughout production in the machining department.

The machining department began January with 675 swings in process and started another 1,620 swings during the month. At month end, 660 swings remained in process in the department and were assigned a cost of $48,906 on the department's January production cost report, $19,800 of which was for direct material costs. Management estimates that 25% more in conversion costs need to be added to the swings in ending inventory before they can be transferred to the assembly department.

Given the above information, which of the following statements is correct with regard to the machining department's January operations?

A.

The cost to complete a swing in the machining department during January equals $89.91.

B.

Machining completed 2,130 units with respect to conversion costs.

C.

The total costs to account for in the machining department during January equals $158,823.00.

D.

The costs transferred to the assembly department during January equals $157,450.50.

E.

Physical units in ending inventory each receive $37.50 of direct material cost at month end.