Information for the current month for Process D is shown below. 
Units completed-72,000
Units in ending work in process inventory-5,000
Direct materials are added at the beginning of the process.Beginning work in process is 50 percent complete as to conversion costs;ending work in process inventory is 40 percent complete.Determine the cost of ending work in process inventory.
Definitions:
Heart Valves
Structures within the heart that maintain unidirectional flow of blood by opening and closing depending on the pressure differential.
Systemic Circulation
The part of the cardiovascular system which carries oxygenated blood away from the heart to the body, and returns deoxygenated blood back to the heart.
Epicardium
The outermost layer of the heart's wall, composed of connective tissue and fat, providing protection and contributing to the heart's lubricative fluid.
Four-Chambered
Refers to the structure of the heart, which consists of four chambers: two atria and two ventricles.
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