Trapp Company Uses the Weighted-Average Method in Its Process Costing

question 85

Multiple Choice

Trapp Company uses the weighted-average method in its process costing system.The beginning work-in-process inventory in its Painting Department consisted of 3,000 units that were 70% complete with respect to materials and 60% complete with respect to conversion costs.The cost of the beginning work-in-process inventory in the department was recorded as $10,000.During the period,9,000 units were completed and transferred on to the next department.The costs per equivalent unit for the period were $2.00 for material and $3.00 for conversion costs.What was the cost of units transferred out during the month?

• A) $39,600.
• B) $45,000.
• C) $45,400.
• D) $35,400.

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Definitions:

Regulating Urges

The process of controlling impulses or desires, often through willpower or behavioral strategies.

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A psychological condition where an individual feels a deep sense of personal inadequacy, often when compared to others.

Adler

Alfred Adler, a psychologist known for his development of Individual Psychology which emphasizes the uniqueness of the individual and the role of societal factors in shaping personality.

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