The Clifton Manufacturing Company has a cycle time of 1.5 days, uses a Raw and In Process (RIP) account, and charges all conversion costs to Cost of Goods Sold. At the end of each month, all inventories are counted, their conversion cost components are estimated, and inventory account balances are adjusted. Raw material cost is backflushed from RIP to Finished Goods.

The following information is for May:

Beginning balance of RIP account, including $600 of conversion cost............................................$5,500

Beginning balance of finished goods account, including $2,000 of conversion cost................................................................................................................................6,000

Raw materials received on credit........................................................................................................173,000

Ending RIP inventory per physical count, including $850 conversioncost estimate....................................................................................................................................6,200

Ending finished goods inventory per physical count, including $1,550conversion cost estimate................................................................................................................4,900

A. The amount of Raw material cost to be backflushed from RIP to Finished goods.

B. The amount of Raw material cost to be backflushed from Finished goods to Cost of goods sold.

C. The amount of conversion cost to be backflushed from Finished goods to Cost of goods sold.

D. The amount of conversion cost to be backflushed from Finished goods to RIP.