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Lawrence Chemicals manufactures industrial solvents. On November 1, it has no work-in-process inventory. It starts production of 13,000 barrels of solvent in November and completes 8,000 barrels. The costs of the resources used by Lawrence in November consist of the following:
Materials
$223,000
Conversion costs
(labor and overhead)
272,000
Total
$495,000
The production supervisor estimates that the ending work in process is 60 percent complete. Compute the cost of solvent transferred to finished goods and the amount in work-in-process ending inventory as of November 30.
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