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Muhammad Company Produces Calendars in a One- Department Process The Units Still in Process Are 100% Complete with Respect

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Muhammad Company produces calendars in a one- department process. The following information is available:  Directmaterialsadded $30,000 Directlabor $20,700 Factory overhead $10,350 Work-in-process inventory,beginning 0 Units started 15,000 Units completed and transferred out 12,000 Work-in-process inventory,ending 3,000\begin{array} { l c } \text { Directmaterialsadded } & \$ 30,000 \\\text { Directlabor } & \$ 20,700 \\\text { Factory overhead } & \$ \mathbf { 1 0 , 3 5 0 } \\\text { Work-in-process inventory,beginning } & - \mathbf { 0 - } \\\text { Units started } & \mathbf { 1 5 , 0 0 0 } \\\text { Units completed and transferred out } & \mathbf { 1 2 , 0 0 0 } \\\text { Work-in-process inventory,ending } & \mathbf { 3 , 0 0 0 }\end{array} The units still in process are 100% complete with respect to direct materials and 60% complete with respect to conversion costs. The total of costs to account for is:


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