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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 1,900
Materials costs $ 8,300
Conversion costs $ 3,600
Percent complete with respect to materials 55 %
Percent complete with respect to conversion 25 %
Units started into production during the month 7,800
Units transferred to the next department during the month 7,000
Materials costs added during the month $ 111,400
Conversion costs added during the month $ 84,500
Ending work in process inventory:
Units in ending work in process inventory 2,700
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

  • $166,936

  • $181,613

  • $190,913

  • $206,603

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