The following is an account for a production department,showing its costs for one month: 
Assume that materials are added at the beginning of the production process and that direct labor and overhead are applied uniformly.If the started and completed units cost $41,850,what was the cost of completing the units in the beginning Work in Process inventory?
Definitions:
Capital Budgeting
The process by which a business evaluates and selects long-term investments that are consistent with the firm's goal of maximizing owner wealth.
Capital Structure
The mix of debt and equity financing used by a firm to fund its operations and growth.
Planning Horizon
Planning horizon refers to the period time a person or organization looks into the future when preparing strategies or making decisions.
Sustainable Growth
The rate at which a company can grow its sales, earnings, and dividends without increasing its equity or taking on new debt.
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