Mimasca Inc. manufactures various holiday masks. Each mask is shaped from a piece of rubber in the molding department. The masks are then transferred to the finishing department, where they are painted and have elastic bands attached. Mimasca uses the weighted average method. In May, the molding department reported the following data:BWIP consisted of 15,000 units, 20% complete. Cost in beginning inventory totaled $1,656.Costs added to production during the month were $26,094.At the end of the month, 45,000 units were transferred out to Finishing. Then, 5,000 units remained in EWIP, 25% complete.
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