Use the following information for the next 10 questions.
Zuniga, Inc. uses a process costing system. During May, 1,200 units were transferred into Department 2 at a cost of $38,040. Direct materials are added at the beginning of the process. Additionally: 
-Using the FIFO method, the cost of the ending work in process was:
Definitions:
English Auction
A type of auction where bidders publicly announce their successive higher bids until no higher bid is forthcoming, with the highest bidder winning the item.
Rational Self-Interest
The principle that individuals will make decisions that they perceive to be in their best interest, maximizing their utility or benefit.
Values
The importance, worth, or usefulness of something, often influencing individuals' choices and behaviors.
Sold
The past tense of sell, indicating the transfer of goods or services in exchange for money or other compensation.
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