The following data are given for a cost of Green Company.

Production units Cost in total

100 $500

200 $700

What kind of cost is the above cost?

	A.	Fixed
	B.	Variable
	C.	Mixed
	D.	Direct
	E.	Discretionary

True Company uses the First-In First-Out method of process costing. The following information is given for the company's Milling Department:

	units	% complete for Materials	% complete for Conversion		Costs incurred
Beginning Work in process	200	30%	40%			Materials	Conversion
Units started	500				Beginning Work in process	$1,500	$1,600
Units completed	600
Ending Work in process	100	20	50		During Current Period	$13,440	$17,100

The following additional information is given:

Cost per equivalent unit for Material: $24

Cost per equivalent unit for Conversion: $30

Cost of ending work in process: $1,980

The cost of 600 complete units is:

	A.	$25,330
	B.	$28,560
	C.	$21,600
	D.	$33,800
	E.	$31,660