why is it 800x.625

5) Hannish Orchards, a juice manufacturer, uses a process that adds all the raw materials at the beginning of the Conversion costs are evenly distributed. Assume there are no beginning inventories. During the period the company started making I were 40% of the way through the process. Costs incurred during the period were: S 16,000 Raw materials S 5,500 Conversion costs The cost assigned to ending work in process would be closest to: A) S3.700 B) $4,300 C) $1,720 D) S1,780