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

question 164

Multiple Choice

Sumter Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: How much cost, in total, was assigned to the units transferred out to the next department during the month?

• A) $549,500
• B) $584,400
• C) $502,600
• D) $535,000

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Definitions:

Reversibility

A mental operation in which a child realizes that one operation can be negated, or reversed, by the effects of another.

Reversibility

The cognitive ability to understand that actions can be reversed, returning to the original state.

Mental Operation

Cognitive processes that involve manipulating information mentally, such as reasoning, problem-solving, and decision-making.

Conservation-of-Volume Task

A cognitive development task used in developmental psychology to assess a child's understanding that the quantity of a substance remains unchanged even when its appearance changes.