Consider the following information from the records of Willette Corporation. The company uses the weighted-average method.

Bottling Department
Equivalent units in ending work in process for materials 1,500
Equivalent units in ending work in process for conversion 1,300
Units transferred out during May 8,500
Cost per equivalent units for materials $ 4
Cost per equivalent units for conversion $ 3
Knowledge Check 01

What is the Bottling Department’s cost of ending work in process inventory?

$9,100

$9,500

$9,900

$10,500

Knowledge Check 02

What is the cost of the units transferred out of the Bottling Department during May?

$34,000

$59,500

$60,800

$61,000

PART 2

Knowledge Check 01

The cost of beginning work in process inventory plus the costs added to production during the period equals the .

cost of ending work in process inventory

cost of units transferred out

total cost to be accounted for

cost of units started during the period

Knowledge Check 02

A company has three processing departments: Mixing, Baking, and Packaging. The Baking Department transfers 500 units to the Packaging Department. How will the Packaging Department account for the costs of those 500 units?

Finished goods

Cost of input materials

Costs transferred in

Costs transferred out