Information for the current month for Process 5 is shown below. 
Direct materials are added at the beginning of the process.Beginning work in process is 40 percent complete as to conversion costs;ending work in process inventory is 60 percent complete.The cost of ending work in process inventory totaled
Definitions:
Levels of Analysis
Refers to the differing social sciences perspectives (individual, group, organizational, societal) used to examine and understand phenomena.
Foundation
The underlying basis or principle for something, often referring to the solid support on which structures are built.
Organizational Behavior
The study of how individuals and groups act within organizations, and how these entities interact with their external environment.
Dependent Variable
In research, it is the variable being tested and measured, expected to change as a result of manipulations to the independent variable.
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