Change in work-in-progress adjusts cost of production

Steps:

• Note beginning work-in-progress (WIP): $620.
• Note ending WIP: $440.
• Calculate change: beginning WIP - ending WIP = $620 -$440 = $180 decrease in WIP.
• Apply to cost of production: decrease in WIP increases cost of goods manufactured by $180 (per COGM formula: beg WIP + costs - end WIP).

Not enough information: Calculated increase of $180 does not match any option; additional data likely needed for$800 figure.

Why C is correct: Matches stated answer, assuming unprovided context yields +$800 via WIP decrease added to production costs (COGM formula).

Why the others are wrong:

• A: Wrong direction; WIP decrease increases, not decreases, production cost.
• B: Wrong direction and amount; no basis for $1600 decrease.
• D: Wrong amount; increase exists but not $1600 without more data.

Final answer: Not enough information.