Walbin Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 19,000 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $25,600. A total of 55,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.80 for materials and $3.50 for conversion costs. The total cost of the units completed and transferred out of the department was: Multiple Choice $291,500 $314,500 $233,750 $280,300

Item30 Time Remaining 2 hours 49 minutes 14 seconds 02:49:14 Item30 Item 30 Time Remaining 2 hours 49 minutes 14 seconds 02:49:14 Vallin Manufacturing Corporations beginning work in process inventory consisted of 9,700 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $53,000. During the month, 57,000 units were transferred out. The equivalent unit cost was computed to be $4.20 for materials and $4.70 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out was: Multiple Choice $426,000 $355,600 $507,300 $354,000 Item31 Time Remaining 2 hours 48 minutes 59 seconds 02:48:59 Item31 Item 31 Time Remaining 2 hours 48 minutes 59 seconds 02:48:59 Mundes Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 3,600 units that were 60% complete with respect to materials and 40% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $10,400. During the period, 9,600 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $5.60 for material and $6.60 for conversion costs. The cost of units transferred out during the month was: Multiple Choice $63,360 $66,400 $117,120 $84,000

Item32 Time Remaining 2 hours 48 minutes 48 seconds 02:48:48 Item32 Item 32 Time Remaining 2 hours 48 minutes 48 seconds 02:48:48 In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $32,000 and ending work in process inventory of $37,000. During the month, the cost of units transferred out from the department was $167,000. In the department's cost reconciliation report for July, the total cost to be accounted for under the weighted-average method would be: Multiple Choice $69,000 $138,000 $151,000 $204,000