Wire One Company Uses the Weighted-Average Method in Its Process

question 44

Multiple Choice

Wire One Company uses the weighted-average method in its process costing system.The Coating Department is the second department in its production process.The data below summarize the department's operations in February:
$\begin{array}{|l|r|r|}\hline&\text { Units}&\text { Percentage complete }\\\hline \text { Beginning work in process } &3,800 & 70 \% \\\text { inventory } & \\\hline \begin{array}{l}\text { Transferred in from the } \\\text { prior department during }\end{array} & 52,000 & \\\text { January }\\\hline \begin{array}{l}\text { Completed and transferred } \\\text { to the next department } \\\text { during January }\end{array} &53,000 & \\\hline \begin{array}{l}\text { Ending work in process } \\\text { inventory }\end{array} &2,800 & 30 \% \\\hline\end{array}$



The Coating Department's production report indicates that the cost per equivalent unit for conversion cost for January was $4.37.
How much conversion cost was assigned to the ending work-in-process inventory in the Coating Department for February?

• A) $3,589.20
• B) $3670.80
• C) $5,081.20
• D) $6121.80

---

Definitions:

Anglican Church

A Christian denomination originating in England, established by Henry VIII's separation from the Roman Catholic Church.

Subjection of Women

The condition or process of women being placed under the authority, control, or dominance of men or patriarchal systems, often leading to inequality and discrimination.

Vote Rights

The entitlement of individuals to participate in the election of government officials and to influence government decision-making through the electoral process.