Question $1$ Incorrect Mark $0\mathrm{.}00$ out of $4\mathrm{.}00,$ P Flag question

WA EUP; cost per WA EUP boards were started, and $300$ boards were still in process $(40\%$ complete as to material and $60\%$ complete as to conversion$)$ at the end of May. Cost information for May is as follows:

$\backslash$table$[[$Beginning WIP Inventory costs,$],[$Direct material,$$4,349$