99. The following information relates to the Assembly Department of Jataca Corporation for the month of November, Jataca uses a weighied-average process costing system. All materials at Jataca are added at the beginning of the peodactice process. On November 1, the work in process inventory account contained $6,400 of material cost and $4,400 of conversion cost Cost per equivalent unit for November was $1.50 for materials and $2.80 for conversion costs, What total amount of cost should be assigned to the units transferred out during November? A. $1,337,300 B, 51,348,100 C. $1,369,500 D. $1,380,300 Exercise Problem 2 In September, one of the processing departments at Wielgus Corporation had beginning work in process invemory of $27,000 and ending work in process inventery of $10,000. During the month, $296,000 of costs were added to production. In the departmert's cost reconeiliation report for September, the cost of units transferred out of the Espartment would be: A. $313,000 B. 5323,000 $303,000 4286,000 Exercise Problem 3: In September, one of the processing departments at Wielgus Corporation had beginning work in process inventory of $27,000 and ending work in process inventory of $10,000. During the month, $296,000 of costs were added to production. In the department's cost reconciliation report for September, the total cost to be accounted for would be: A. $37,000 B. $323,00 0 C. $619,00 0 D. $646,00 Exercise Problem: 4 In December, one of the processing departments at Rumsey Corporation had ending work in process inventory of $21,000. During the month, $110,000 of costs were added to production and the cost of units transferred out from the department was $99,000. In the department's cost reconciliation report for December, the total cost accounted for would be: A. $230.000 B. $120,000 C. 531,000 D. $240,000