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: 
The cost of units transferred out was:
Definitions:
Regulatory Agency
An agency, commission, or board established by the federal government or a state government to control the prices charged and the services offered by a natural monopoly or public utility.
Rivalry
The characteristic displayed by certain goods and services that consumption by one person precludes consumption by others.
Buys
The act of acquiring goods or services in exchange for money.
Product
Any good, service, or idea that can be offered to a market to satisfy a want or need.
Q67: The following partially completed T-accounts summarize transactions
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