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 (b) Determine the cost of the ending work-in-process inventory. (c) What was the total cost of the beginning work-in-process inventory plus the current manufacturing costs?