Answer:
See below
Explanation:
Cost to be accounted for :
Beginning work in process inventory
$4,860
Add:
Cost added to production during the period
$25,800
Total cost accounted for
$30,660
Costs accounted for are as follow
Ending cost of work in process inventory
$1,150
Unit cost competed and transferred out
($4,860 + $25,800 - $1,150)
$29,510
Total cost accounted for
$30,660