Answer:
a. $50,000
Step-by-step explanation:
4,000 cards
if the spoilage units are recognized then, we will distribute the 100,000 over the 4,000 started units and the defective units will be assign to manufacturing overhead control
100,000 / 4,000 = 25 direct materials per unit
complete units 2,000 card
2,000 x 25 = 50,000
50,000