In June, one of the processing departments at Football Corporation had beginning work in process inventory of $12,800. During the month, $434,000 of costs were added to production and the cost of units completed and transferred out from the department was $412,000. In the department's cost reconciliation report for January, the cost of ending work in process inventory for the department would be: Multiple Choice $34,800 $399,200 $9,200 M Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September. Percent Complete Units Materials Conversion 10% Work in process, September 1 Units started into production during September Units completed during September and transferred to the next department Work in process, September 30 2,200 55% 9,600 8,700 3,100 75% 25% Required Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method Materials Conversion Equivalent units of production K 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 1,600 Materials costs $ 8,000 Conversion costs $ 3,300 Percent complete with respect to materials 55% Percent complete with respect to conversion 25% Units started into production during the month 7,500 Units completed and transferred to the next department 6,700 during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory: Units in ending work in process inventory $111,100 $ 84,200 2,400 Percent complete with respect to materials 70% Percent complete with respect to conversion 55% The total cost of units completed and transferred from the first processing department to the next processing department during the month is closest to: (Round your intermediate calculations to 3 decimal places.) The total cost of units completed and transferred from the first processing department to the next processing department during the month is closest to: (Round your intermediate calculations to 3 decimal places.) Multiple Choice $209,300 $168,317 $184,310 $193,610