Baron Corporation has two sequential processing departments: Assembly then Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. 
The total cost of units in ending WIP inventory-Shaping would be closest to
Definitions:
Market Price
The current price at which an asset or service can be bought or sold.
Net Income
The sum a company retains as earnings after deducting taxes and expenses from its total revenue.
Profit Margin Ratio
A financial metric that measures the extent to which a company or business activity makes money, expressed as a percentage of revenue.
Net Income
The company's earnings post all deductions for expenses and taxes from its income.
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