20 Walbin Corporation uses the weighted average method in its process costing system. The beginning work in process inventory in a particular department consisted of 15,000 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 $24,000. A total of 47.000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $2.00 for materials and $3.80 for conversion costs. The total cost of the units completed and transferred out of the department was: points (8 02:27:30 Multiple Choice $201,160 O $235,350 $272,600 O $265,260 Caraco Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. 23 Production volume Direct materials Direct labor Manufacturing overhead 6,400 units $76.90 per unit $53.20 per unit $79.30 per unit 7,400 units $76.90 per unit $53.20 per unit $72.30 per unit points 012731 The best estimate of the total cost to manufacture 6.900 units is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $1,418,960 $1,425,665 $1.25,665 $1,387,670 oo ) $1,436,840 Bakan Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production volume Direct materials Direct labor Manufacturing overhead 8,900 units $93.70 per unit $28.60 per unit $70.40 per unit 9,900 units $93.70 per unit $28.60 per unit $68.40 per unit points ( * 01:27:25 The best estimate of the total variable manufacturing cost per unit is: (Round your intermediate calculations to 2 decimal places.) Multiple Choice O $184.10 $172.90 0 $122.30 o $162.10 lacob Corporation is a wholesaler that sells a single product Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $149.00 per 25 unit. Sales volume (units) Cost of sales Selling and administrative costs 15,600 $1,185,600 $ 676,000 17,520 $1,331,520 $ 714,400 points (2 01:27:20 The best estimate of the total contribution margin when 15,910 units are sold is: Multiple Choice O $843,230 O $303,570 $957.260 O $100,730