Information concerning the materials used in the Mixing Department in October is as follows: Units Materials Costs Work in Process, October 1 11,700 $ 4,100 Units started during October 43,300 . 22,900 Units completed and transferred to next department during October 45,000 . If the ending work-in-process inventory is 50% complete, using the average cost method, what was the materials cost in

Work in Process at October 31?
a. $2,644
b. $2,700
c. $4,330
d. $4,811

b

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