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Walborn Corporation uses the weighted-average method in its process costing syst

ID: 2420798 • Letter: W

Question

Walborn Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 11,500 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 $22,600. A total of 40,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.3 for materials and $3.1 for conversion costs. The total cost of the units completed and transferred out of the department was:

Explanation / Answer

The total cost of units completed and transferred out is

Materials ( 40,000* 1.30 )             = $52,000

Labor (40,000 *3.10)                    = 124,000

Total costs                                  = $176,000

The total cost of units completed and transferred out is

Materials ( 40,000* 1.30 )             = $52,000

Labor (40,000 *3.10)                    = 124,000

Total costs                                  = $176,000