193. Correct answer b. Southwood would transfer 16,000 units to finished goods inventory at a
cost of $154,850 as shown below.
Inventory cost = Cost of good units + Cost of normal spoilage
= [16,000 x ($3.50 + $6.00)] + {300 x ($3.50 + $6.00)]
= $152,000 + $2,850
= $154,850
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