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

question 229

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 18,000 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 $16,200. An additional 84,000 units were started into production during the month. There were 17,000 units in the ending work in process inventory of the Welding Department that were 70% complete with respect to conversion costs. A total of $836,880 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) $8.286
• B) $9.000
• C) $8.804
• D) $9.963

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Definitions:

Urethra

The tube that conducts urine from the bladder to the outside of the body in both males and females, and also transports semen in males.

Concave Border

A term describing a curve or outline that curves inward, as seen in various anatomical structures.

Pelvis

A bony structure located at the base of the spine, composed of the pelvic bones (hip bones), sacrum, and coccyx, serving as the framework for the pelvis area and supporting the upper body's weight.

Reabsorption

The process by which the kidneys filter waste from the blood and reabsorb water and necessary substances back into the bloodstream.