Reference: 04-10
Nando Company Uses the Weighted-Average Method in Its

question 63

Multiple Choice

Reference: 04-10
Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline & \text { Units } & \begin{array} { l } \text { Labour and Overhead } \\\text { (Percentage Complete) }\end{array} \\\hline \text { Work in process, October 1 } & 8,000 & 60 \% \\\hline \text { Units started } & 25,000 & \\\hline \text { Completed and transferred } & 20,000 & \\\hline \text { Work in process, October } 31 & 13,000 & 20 \% \\\hline\end{array}\\\begin{array} { | l | l | l | l | } \hline \text { Costs for October: } & \text { Transferred In } & \text { Materials } & \begin{array} { l } \text { Labour and } \\\text { Overhead }\end{array} \\\hline \text { Work in process, October } 1 & \$ 33,000 & \$ 16,500 & \$ 31,200 \\\hline \text { Added during the month } & \$ 59,400 & \$ 82,500 & \$ 194,800 \\\hline\end{array}\end{array}$$ All materials are added at the beginning of the process.
-The total cost assigned to units transferred out during October was

• A)$316,000.
• B)$264,600.
• C)$342,000.
• D)$358,400.

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Definitions:

Spent Fuel Rods

Used nuclear reactor fuel that is no longer efficient in generating power but remains radioactive and hazardous.

Depleted Uranium

Uranium with a lower content of the fissile isotope U-235 than natural uranium, used in military applications and for counterweights.

Radiation Type

Describes the various forms of energy emitted from a source, such as alpha, beta, gamma rays, and X-rays.