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In the Rollins Company Shaping Department, the unit cost of materials is $5.00 and the cost of unit conversions is $3.00. The department transferred 40,000

In the Rollins Company Shaping Department, the unit cost of materials is $5.00 and the cost of unit conversions is $3.00. The department transferred 40,000 units and had 5,000 units to finish the work in process at 20% complete. 

If all materials are added at the beginning of the process, What would be the total cost to be allocated to the final work in process ?


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