Process Costing Tempe Manufacturing Company makes a single product that is produced on a continuous basis in one department. All materials are added at the beginning of production. The total cost per equivalent unit in process in March 2009 was $4.60, consisting of $3.00 for materials and $1.60 for conversion. During the month, 8,900 units of product were transferred to finished goods inventory; on March 31, 4,000 units were in process, 10 percent converted. The company uses weighted average costing. (a) Determine the cost of goods transferred to finished goods inventory. $Answer

(b) Determine the cost of the ending work-in-process inventory. $Answer

(c) What was the total cost of the beginning work-in-process inventory plus the current manufacturing costs? $Answer