The following is a summary of May 2020 assembly department operations of Dania Company, which has two direct materials cost categories X is added at the start of the process and Y is added when the product is 50% completed. Conversion costs are added evenly during the process. Beg Work-in-process,may1 Zero

The cost per equivalent unit is $4 of X materials, $3 of Y materials and $2 of conversion. Started during May 2,000 units, Completed and transferred out during May 1,500 units. Ending (May31) 500 units 40% degree of completion.

The cost of Ending balance and Finished Goods (transferred out units) are

a.

$5,000 Ending balance and $36,000 Finished goods

b.

$4,800 Ending balance and $27,000 Finished goods

c.

$9,600 Ending balance and $54,000 Finished goods

d.

$2,400 Ending balance and $13,500 Finished goods

e.

$7,200 Ending balance and $40,500 Finished goods