Use the following information for questions 44 and 45.

In the month of November, a department had 700 units in the beginning work in process inventory that were 45% complete. These units had $42,000 of materials cost and $26,075 of conversion costs. Materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During November, 12,000 units were completed and transferred to the finished goods inventory and there were 3,000 units that were 25% complete in the ending work in process inventory on November 30. During November, manufacturing costs charged to the department were: Materials $241,500; Conversion costs $184,300.

44. How much is the cost assigned to the units transferred to finished goods during November?

a. $493,875

b. $283,500

c. $424,800

d. $69,075

45. How much is the cost assigned to the units in the ending work in process inventory on November 30?

a. $69,075

b. $56,700

c. $106,200

d. $12,385