Answer:
$25,804.8
Explanation:
Given that,
Cost per equivalent unit for conversion cost for January = $3.36
Beginning work in process inventory = 9,400
Transferred in from the prior department during January = 81,000
Completed and transferred to the next department during January = 80,800
Equivalent units of ending work in process:
= Ending work in process inventory × Percent Complete with Respect to Conversion
= 9,600 × 80%
= 7,680
Conversion cost was assigned to the ending work in process inventory:
= Equivalent units of ending work in process × Cost per equivalent unit for conversion cost
= 7,680 × $3.36
= $25,804.8