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Kurtulus 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:

Kurtulus 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 1,400
Materials costs $ 7,800
Conversion costs $ 3,100
Percent complete with respect to materials 55%
Percent complete with respect to conversion 25%
Units started into production during the month 7,300
Units transferred to the next department during the month 6,500
Materials costs added during the month $ 110,900
Conversion costs added during the month $ 84,000
Ending work in process inventory:
Units in ending work in process inventory 2,200
Percent complete with respect to materials 70%
Percent complete with respect to conversion 55%

The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round "Cost per equivalent unit" to 3 decimal places.)

Multiple Choice

  • $195,408

  • $186,108

  • $169,397

  • $211,098

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