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

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

Beginning work in process inventory: Units in beginning work in process inventory 1,350 Materials costs $8,400 Conversion costs $5,300 Percent complete with respect to materials 65% Percent complete with respect to conversion 30% Units started into production during the month 11,900 Units transferred to the next department during the month 12,300 Materials costs added during the month $110,004 Conversion costs added during the month $213,275 Ending work in process inventory: Units in ending work in process inventory 950 Percent complete with respect to materials 60% Percent complete with respect to conversion 20% Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. The total cost transferred from the first processing department to the next processing department during the month is closest to:

(Round your cost per equivalent unit answers to 2 decimal places.) $343,341 $328,410 $336,941 $367,520

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