Assume the following information:

Milling Department	Materials	Conversion	Total
Cost of beginning work in process inventory	$ 10,000	$ 15,000	$ 25,000
Costs added during the period	291,600	385,000	676,600
Total cost	$ 301,600	$ 400,000	$ 701,600

Assume the equivalent units of production for materials and conversion are 5,200 units and 5,000 units, respectively, using the weighted-average method. If 4,750 units were completed and transferred to the next department, then what is the total cost of the ending work in process inventory in the Milling Department?

Multiple Choice

• $51,100

• $46,100

• $55,300

• $43,100

Assume the following information:

Milling Department	Units	Percent Complete
		Materials	Conversion
Beginning work in process inventory	200	40%	30%
Units started into production during March	6,200
Units completed during the period and transferred to the next department	5,800	100%	100%
Ending work in process inventory	600	70%	60%

Milling Department	Materials	Conversion
Cost of beginning work in process inventory	$ 10,000	$ 15,000
Costs added during the period	291,000	385,000
Total cost	$ 301,000	$ 400,000

Using the weighted-average method, the total cost of the units completed during the period and transferred out to the next department with respect to materials is closest to:

Multiple Choice

• $280,662.

• $280,116.

• $279,266.

• $278,015.