Question: Materials Conversion Costs in work in process on October 1 $ 9,000 $ 5,400 Costs added to production during October 243,000 513,000 Total cost $

Materials Conversion
Costs in work in process on October 1 $ 9,000 $ 5,400
Costs added to production during October 243,000 513,000
Total cost $ 252,000 $ 518,400
All materials at Zodiac are added at the beginning of the production process.
What total amount of cost should be assigned to the units in work in process on October 31?
A. $ 78,500
B. $80,400
C. $135,500
D. $138,000

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