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Haffner Corporation uses the weighted-average method its process costing system. Data concerning the first processing department for the most recent month are listed below 20

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Haffner Corporation uses the weighted-average method its process costing system. Data concerning the first processing department for the most recent month are listed below 20 Beginning work in process inventory: Units in beginning work in process inventory Materials Costs 500 S 7,800 9,100 Conversion costs Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the 851 55% 7,000 6,100 month Materials cOsts added during the month cne 02, 700 4,400 ebe month Ending work in process inventory: Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 1,400 60% 50% The total cost transferred from the first processing department to the next processing department during the month closest to: Multiple Choice $304,000 $332,835 $270,706 $287100

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