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Jumper Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent
Jumper Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: |
Work in process, beginning: | |
Units in process | 480 |
Percent complete with respect to materials | 75% |
Percent complete with respect to conversion | 50% |
Costs in the beginning inventory: | |
Materials cost | $1,980 |
Conversion cost | $4,220 |
Units started into production during the month | 21,000 |
Units completed and transferred out during the month | 20,100 |
Costs added to production during the month: | |
Materials cost | $157,050 |
Conversion cost | $274,582 |
Work in process, ending: | |
Units in process | ? |
Percent complete with respect to materials | 80% |
Percent complete with respect to conversion | 40% |
How much cost, in total, was transferred to the next department during the month? |
$433,200 | |
$428,100 | |
$422,100 | |
$431,300 |
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