Answer:
The cost of the product that remains in work-in-process is $212,906
Step-by-step explanation:
MegaRock started to produce 207,840 tons in April and 195,440 tons were completed.
The ending work-in-process (tons) = 207,840 - 195,440 = 12,400 tons
The ending work-in-process was 70% complete means that 70% complete as to conversion costs, and fully complete as to materials cost
The cost of the product that remains in work-in-process = Material costs + conversion costs = ($3,152,640/207,840 x 12,400) + 70% x ($594,200/207,840 x 12,400) = $188,090.5 + $24,815.5 = $212,906