The Gasson Company uses the weighted-average method in its process costing system. The company's ending work in process inventory consists of 10,000 units, 100% complete with respect to materials and 70% complete with respect to labor and overhead. If the costs per equivalent unit are $4.50 for the materials and $2.00 for labor and overhead, the balance of the ending work in process inventory account would be:a. $44,500b. $50,500c. $59,000d. $65,000

$59,000

Explanation:

In this question, we are asked to calculate the balance of the ending work in process inventory account.

The process or technique to use is the weighted-average method. The weighted-average method refers to the method used to assign average cost of production to a product. When using this method, the cost of goods available is divided by the number of units of goods available for sale. This yields the weighted-average cost per unit.

Mathematically;

Balance of Ending Work in process = 10,000 * $4.5(Direct Material) + 10,000 * 70% * 2 (Labor and Overhead) = $45,000+ $14,000 = $59,000

answer; /// place the thermal compound between the heat sink and the microprocessor;