Darden Corporation Uses the Weighted-Average Method in Its Process Costing

question 319

Multiple Choice

Darden Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 20,200 units in its beginning work in process inventory that were 10% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $21,700. An additional 95,000 units were started into production during the month. There were 28,000 units in the ending work in process inventory of the Welding Department that were 70% complete with respect to conversion costs. A total of $847,880 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to:

• A) $10.486
• B) $11.200
• C) $8.142
• D) $9.985

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Definitions:

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A psychological condition characterized by the presence of two or more distinct personality states or identities within a single individual.

Dissociative Identity Disorder

A mental disorder characterized by the presence of two or more distinct personality states or identities within an individual, often resulting from severe trauma.

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