Question
Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,100 units.
Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,100 units. The costs and percentage completion of these units in beginning inventory were:
Cost | Percent Complete | ||||||
Materials costs | $ | 6,200 | 50% | ||||
Conversion costs | $ | 2,400 | 20% | ||||
A total of 7,500 units were started and 6,800 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:
Cost | |||
Materials costs | $ | 159,400 | |
Conversion costs | $ | 121,100 | |
The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs.
What are the equivalent units for conversion costs for the month in the first processing department?
Multiple Choice
8,600
6,800
1,350
8,150
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