Of the $3,400 total costs for direct materials, what amount will be transferred out?

a. $3,400

b. $300

c. $1,200

d. $3,100 Burton Company uses the weighted-average method in its process costing system.
The Packaging Department started the month with 200 units in process that were 70% complete, received 1,500 units from the Finishing Department, and had 150 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly. The units in process at the end of the month are 20% complete with respect to conversion costs. The department incurred the following costs:

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Transferred In Direct Materials Conversion Costs Total Beginning WIP $ 700 200 500 $1,400 Added this month $ 12,900 3,200 5,820 $ 21,920 Total $ 13,600 3,400 6,320 $ 23,320