In the shaping department of jenkins company the unit materials cost is $3.00 and the unit conversion cost is $1.80. the department transferred out 8,000 units and had 2,000 units in ending work in process 20% complete. if all materials are added at the beginning of the process, the total cost to be assigned to the ending work in process is

Evan company reports net income of $232,000 each year and declares an annual cash dividend of $100,000. the company holds net assets of $2,130,000 on january 1, 2017. on that date, shalina purchases 40 percent of evan's outstanding common stock for $1,066,000, which gives it the ability to significantly influence evan. at the purchase date, the excess of shalina’s cost over its proportionate share of evan’s book value was assigned to goodwill. on december 31, 2019, what is the investment in evan company balance (equity method) in shalina’s financial records?