The manufacturing data for the Assembly Department for April are as follows:
April 1, balance: 3,000 units, 80% completed, $12,900
Materials added during April: 10,000 units, $27,500
Conversion costs during April: $31,200
Goods finished during April: 11,500 units
April 30, work in process: 1,500 units, 60% completed
All direct materials are placed in process during production, and the weighted average method is used to cost inventories.
The cost allocated to the units in ending work in process (with interim computations rounded to the nearest cent) is:
Oa. $2,520
Ob. $2,849
Oc. $3,276
Od. $2,437