QUESTION 30 Northfield, Inc. manufactures gravel and uses weighted-average process costing. In the Crushing Department, direct materials are added at the beginning of the process, and conversion costs are added evenly throughout the process. This month, the Crushing Department had the following data: Units accounted for: Completed/transferred out 40,000 units 40,000 EU for DM 40,000 EU for CC Ending WIP 8,000 units 8,000 EU for DM 3,520 EU for CC (44% complete for CC) Total 48,000 units 48,000 EU for DM 43,520 EU for CC The Crushing Department determined that the costs per equivalent unit were $1.35 per EU for direct materials and $5.30 per EU for conversion costs. Using this information, what is the cost assigned to the WIP ending balance in the Crushing Department?

Northfield, Inc. manufactures gravel and uses weighted average process costing. In the Crushing Department, direct materials are added at the beginning of the process, and conversion costs are added evenly throughout the process. This month, the Crushing Department had the following data: Units accounted for: Completed/transferred out 40,000 units 40,000 EU for DM 40,000 EU for CC Ending WIP 8.000 units 8.000 EU for DM 3,520 EU for CC (44% complete for CC) Total 48,000 units 48,000 EU for DM 43,520 EU for CC The Crushing Department determined that the costs per equivalent unit were $1.35 per EU for direct materials and $5.30 per EU for conversion costs. Using this information, what is the cost assigned to the WIP ending balance in the Crushing Department? A. $10,800 OB. $53,200 OC. $29,456 D. $18,656