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M3-8 Assigning Costs to Units [LO 3-3] Roland Corp. had the following production information for August: Beginning work in pr

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Calculate total cost assigned

Direct material Conversion Total
Units completed and transferred out 24000*5.70 = 136800 24000*12.70 = 304800 441600
Ending inventory 4800*5.70 = 27360 1296*12.70 = 16459 43819
Total cost accounted for 164160 321259 485419
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