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A company has 1,500 units in ending work in process that are 20% complete after transferring out 10,000 units. All materials
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--Cost of units transferred out = (10000 units x 100% complete) + ($3 + $ 6 ) = 10000 x 9 = $ 90,000

--Ending WIP Inventory = (1500 units x 100% complete x $ 3 material) + (1500 units x 20% complete x $ 6 conversion)
= 4500 + 1800 =$ 6,300

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