Work in Process, October 1 Units started during October Units completed and transferred to next department during October Units Materials Costs 11,700 43,300 $ 4,100 22,900 45,000 If the ending work in process inventory is 50% complete, using the average cost method, what was the a. $2,644 b. $2,700 c. $4,330 d. $4,811 materials cost in Work in Process at October 31