The Roasting Department of Coffee and Toast, Inc. ended the month with 11,980 units in its ending work in process inventory. During the month, 94,910 units were transferred in from the prior department to begin processing in the Roasting Department. 90,425 units were transferred from the Roasting Department to the next processing department during the month. How many units did the Roasting Department have in its beginning work in process inventory at the beginning of the month? 2.7,495 b. 173,355 C. 16,465 d. 197,315 Whiplash Ltd. makes a single product and only one type of direct material is used to make this product. Whiplash uses a standard costing system and has provided the following data concerning the production of output in July: 7,800 units $2,457 Favorable (F) Actual number of units of output produced Materials quantity variance Materials spending variance Standard amount of materials used per unit of output $1,326 Unfavorable (U) Actual total materials purchased/used 5.0 grams per unit 37,830 grams $2.20 per gram Actual price per gram purchased/used Assume there were no beginning or ending inventories of direct materials. The standard price per gram for Whiplash, Ltd. is closest to: . $2.10 per gram b. $2.23 per gram C. $2.04 per gram d. $2.14 per gram e. $2.16 per gram