Dodd Corporation uses the weighted-average method in its process costing system.

Question

Dodd Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 630 units. The costs and percentage completion of these units in beginning inventory were: A total of 9,400 units were started and 8.150 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: The ending inventory was 75% complete with respect to materials and 70% complete with respect to conversion costs. How many units are in ending work in process inventory in the first processing department at the end of the month?

Explanation / Answer

Endinh WIP = beginning WIP+ started during the yer -transfered out

                      =630 + 9400 - 8150

                        = 1880 units

correct option is "D"

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