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Business, 07.03.2020 05:18 smith12349

Walborn Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 18,000 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $25,200. A total of 53,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.6 for materials and $3.3 for conversion costs.

The total cost of the units completed and transferred out of the department was:

a.$259,700

b.$254,180

c.$189,740

d.$225,380

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