Part 1: 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	2,100
Materials costs	$ 8,500
Conversion costs	$ 3,800
Percent complete with respect to materials	55%
Percent complete with respect to conversion	25%
Units started into production during the month	8,000
Units transferred to the next department during the month	7,200
Materials costs added during the month	$ 111,600
Conversion costs added during the month	$ 84,700
Ending work in process inventory:
Units in ending work in process inventory	2,900
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

• $189,115

• $179,815

• $166,140

• $204,805

Part 2:

Yamane Corporation, a manufacturer, uses the step-down method to allocate service department costs to operating departments. The company has two service departments, Administration and Facilities, and two operating departments, Assembly and Finishing. Data concerning those departments follow:

	Service Departments		Operating Departments
	Administration	Facilities	Assembly	Finishing
Departmental costs	$ 27,000	$ 67,400	$ 109,200	$ 426,210
Labor hours	3,050	6,000	26,000	13,000
Space occupied	6,350	1,880	28,000	7,000

Administration Department costs are allocated first on the basis of labor hours and Facilities Department costs are allocated second on the basis of space occupied.

The total Finishing Department cost after allocations is closest to:

Multiple Choice

• $456,010

• $440,410

• $434,010

• $448,210

Part 3:

Jersey Corporation has a process costing system in which it uses the weighted-average method. The equivalent units for conversion costs for the month were 47,500 units. The beginning work in process inventory consisted of 15,000 units, 60% complete with respect to conversion costs. The ending work in process inventory consisted of 10,000 units, 75% complete with respect to conversion costs. The number of units started during the month was:

Multiple Choice

• 25,000 units

• 34,000 units

• 35,000 units

• 40,000 units