Information for the current month for Process B is shown below. 
Units completed-60,000
Units in ending work in process-6,000
Direct materials are added at the beginning of the process.Beginning work in process is 30 percent complete as to conversion costs;ending work in process inventory is 50 percent complete.The cost of ending work in process inventory totaled
Definitions:
Localization
The process of determining the specific location of something, often used in the context of finding the position of a gene or identifying the site of disease.
Muscle Spindles
Sensory receptors within the muscle that detect changes in muscle length and participate in regulating muscle contraction.
Muscle Fibers
The individual cellular units of a muscle, consisting of long, slender cells capable of contraction to produce movement.
Muscle Length
The extent from the origin to the insertion of a muscle, determining its capacity to generate force and undergo contraction.
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