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

question 281

Multiple Choice

Bistrol Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were: A total of 8,400 units were started and 7,500 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:
The ending inventory was 70% complete with respect to materials and 60% complete with respect to conversion costs.The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round "Cost per equivalent unit" to 3 decimal places.)

• A) $516,100
• B) $471,435
• C) $539,500
• D) $578,294

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Definitions:

Ultrasound

High-frequency sound waves that are reflected off a fetus or an internal organ to provide information to generate a computer image.

Fetus

A developing mammal or human from the end of the embryo stage (usually from nine weeks after fertilization in humans) until birth.

Sperm Cell

The male reproductive cell capable of fertilizing an ovum to produce offspring.

Y Chromosomes

One of the two sex chromosomes, typically determining male biological characteristics in mammals when paired with another Y or an X chromosome.