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The mixing department incurred $54,000 of manufacturing costs during the month of September. The department transferred out 4,000 units and had 800 units in EWIP,

The mixing department incurred $54,000 of manufacturing costs during the month of September. The department transferred out 4,000 units and had 800 units in EWIP, 40% complete. There was no BWIP.

The cost of EWIP is

a.$4,000. b.$50,000. c.None of these choices are correct. d.$6,000. e.$10,000.

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