Cloud Nine International uses a process costing system.Assume that direct materials are added at the beginning of the period and that direct labor and overhead are added continuously throughout the process.The company uses the average costing method.The following data are available for one of its accounting periods: 
-Assume that you have calculated a direct materials cost per unit of $5 and a conversion cost per unit of $8.Under this assumption,the ending balance for Work in Process Inventory of Cloud Nine International would be
Definitions:
Movement
The change in position or location of an object or person, often within the context of physical activity, mechanics, or biology.
Prime Mover
A muscle or group of muscles whose contraction is chiefly responsible for producing a particular movement.
Dactylospasm
A medical condition characterized by involuntary, spasmodic contractions of the fingers or toes.
Contracture
The stiffening or loss of flexibility in a joint or muscle caused by scar tissue, often from lack of movement or use.
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