1. Weiss Company Weiss Company adds material at the start of production. The following production information is available for September:

Beginning Work in Process Inventory
(45% complete as to conversion)	10,000	units
Started this period	120,000	units
Ending Work in Process Inventory
(80% complete as to conversion)	8,200	units
Beginning Work in Process Inventory Costs:
Material	$24,500
Conversion	68,905
Current Period Costs:
Material	$75,600
Conversion	130,053

Refer to Weiss Company. What is the cost of units completed using the weighted average method?

a. $278,400

b. $266,742

c. $282,576

d. $237,510

2. Weiss Company Weiss Company adds material at the start of production. The following production information is available for September:

Beginning Work in Process Inventory
(45% complete as to conversion)	10,000	units
Started this period	120,000	units
Ending Work in Process Inventory
(80% complete as to conversion)	8,200	units
Beginning Work in Process Inventory Costs:
Material	$24,500
Conversion	68,905
Current Period Costs:
Material	$75,600
Conversion	130,053

Refer to Weiss Company. What is the cost of all units transferred out using the FIFO method?

a. $191,289

b. $298,029

c. $287,004

d. $204,624