Question: DynaVenture Enterprises uses a process costing system. During May, the Processing Department transferred out 43,000 units. The Work in Process Inventory at May 31 in

DynaVenture Enterprises uses a process costing system. During May, the Processing Department transferred out 43,000 units. The Work in Process Inventory at May 31 in the Processing Department consisted of 3,200 equivalent units of material and 960 equivalent units of labor and overhead. The cost per equivalent unit was $1.50 for materials and $3.20 for labor and overhead. Which of the following amounts will you find reported as Total Cost to Account for in the production cost report for May? A. $202,100 B. $217,140 C. $206,612 D. $209,972

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