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:
Accounting Equation
The foundational principle in accounting that states assets equal liabilities plus equity.
Note Receivable
A financial asset representing a promise to receive a specific amount of money, sometimes with interest, from another party on a future date.
Dishonored
A term used to describe a cheque or negotiable instrument that a bank refuses to pay or accept due to insufficient funds or other reasons.
Accounting Equation
A fundamental principle in finance that states assets equal liabilities plus equity.
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