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

question 77

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 ending work in process inventory was

• A)$152,800.
• B)$ 59,000.
• C)$75,400.
• D)$101,400.

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Definitions:

Plasma Membrane

The double layer of lipids surrounding the cell's cytoplasm, controlling the entry and exit of materials to and from the cell.

Mitotic Spindle

A structure formed during cell division, composed of microtubules, which separates chromosomes into daughter cells ensuring accurate DNA distribution.

Anaphase

A stage during cell division where replicated chromosomes are split and the newly-copied chromosomes are moved to opposite poles of the cell, leading to cell division.

Prophase

The first stage of cell division in both mitosis and meiosis where chromosomes become visible and the nuclear envelope dissolves.