The following data were taken from the accounting records of the Mixing Department of Kappa Corporation which uses the weighted-average method in its process costing system: Beginning work in process inventory: Cost Units Percent completion with respect to materials Percent completion with respect to conversion Units completed and transferred out Cost per equivalent unit: Material Conversion The cost of units transferred out was: Multiple Choice O O O O $184,500 $167,500 $149,500 $145,000 $ 19,000 30,000 units 100% 60% 82,000 units $ 1.50 $ 0.75

The following data were taken from the accounting records of the Maing Department of Koppa Corporation which uses the weighted-average method in its process costing system. The cost of units transferted out was Mumple Orese 5757500 5142500 $145.000