The Neptune Corporation Uses a Process Cost System and the Weighted

question 13

Multiple Choice

The Neptune Corporation uses a process cost system and the weighted average method.The company started March with 2,300 units in work in process-Dept.A.During the month 4,000 units were started.At the end of the month there were 3,200 units in ending work in process-Dept.A inventory that were 30% complete.The beginning work in process balance was $120,270 and total manufacturing cost for the period was $304,000.Based on this information,the amount of cost transferred from work in process-Dept.A to work in process-Dept.B was:

• A) $323,950.
• B) $127,281.
• C) $271,667.
• D) $100,320.

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Definitions:

Alloy

A mixture of metals or a mixture of a metal and another element, achieved through melting and mixing.

Chromatography

A method used to separate components of a mixture based on the differential affinities of compounds to a mobile phase and a stationary phase.

Colored Pigments

Substances that absorb certain wavelengths of light, giving color to materials like plants and art.

Different Particles

Various fundamental or composite units of matter that constitute the universe, such as electrons, protons, and neutrons.