Required information This question set includes retired CMA questions provided by the Institute of Management Accountants for use as additional student practice. Please note that these questions were not author-created and may not align perfectly with content or terminology in the text. During December, Krause Chemical Company had the following selected data concerning the manufacture of Xyzine, an industrial cleaner Production Flow Completed and transferred to the next department Add: Ending work-in-process inventory Total units to account for Less: Beginning work-in-process inventory Units started during December 100 Physical Units 10 (40% complete as to conversion) 110 20 (60% complete as to conversion) 90 All material is added at the beginning of processing in this department, and conversion costs are added uniformly during the process. The beginning work-in-process inventory had $120 of raw material and $180 of conversion costs incurred. Material added during December was $540 and conversion costs of $1,484 were incurred. Krause uses the weighted-average process-costing method. The total raw material costs in the ending work-in-process Inventory for December is