The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to:

A) $13,570
B) $50,888
C) $30,660
D) $67,851

Ending Work in Process

The value of products still in production at the end of an accounting period, including all related costs incurred up to that point.

Processing Department

A specific department within a manufacturing facility where a particular stage of production is carried out.