what is the sum of the dollar amount of the ending work in process inventory and the cost of goods transferred to finished goods (these are the total costs to account for in calculating the weighted average cost per unit)?

Beginning work in process (30% compete with respect to labor) units 1000

plus: units started 12000

total to account for 13000

less: ending work in process (70% complete with respect to labor) 1200

units completes 11,800

costs:

beginning work in process: material cost 2100, labor cost 800, total cost 2,900

current cost: material cost 23900, labor cost 18160, total cost 42060

total cost: material cost 26000, labor cost 18960, total cost 44960