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Vallin Manufacturing Corporations beginning work in process inventory consisted of 9.900 units, 100% complete with respect t
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Solution :

The Answer is (c) $ 548,700.

Working : Total Cost of Unit Completed and Transferred out :

(a) Material Cost (59,000 Units * $ 4.40) $ 259,600
(b) Conversion Cost (59,000 Units * $ 4.90) $ 289,100
(c) Total Cost of Unit Completed and Transferred out (a + b) $ 548,700

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