Figure 5-9
the Following Information Is Available for Department Z

Figure 5-9
The following information is available for Department Z for the month of July: $\begin{array}{lcc}&\text { Units }&\text {Cost }\\\text { Work in progress, July } 1 \text { (70\% complete) } & 5,000 \\ \text { Direct materials } &&£ 6,000 \\ \text { Direct labour } &&3,000 \\ \text { Manufacturing overhead } &&4,000 \\ \text { Total work in progress, July } 1 &&£ 13,000 \\\\ \text { Started in production during July}&20,000\\\\ \text { Costs added:}\\ \text { Direct materials}&&£ 18,000\\ \text { Direct labour}&&8,000\\ \text { Manufacturing overhead}&&10,000\\ \text { Total costs added during July}&&£ 36,000\\\\ \text { Work in progress, July 31 , ( \( 80 \% \) complete) }&2,000\\\end{array}$ Materials are added at the beginning of the process. (Round unit costs to two decimal places.)
-Refer to Figure 5-9. Department Z's cost of goods transferred out using the FIFO method would be

A) £45,775.
B) £45,540.
C) £44,500.
D) £40,250.