Department J Is the Second of Three Sequential Processes in a Company

question 13

Multiple Choice

Department J is the second of three sequential processes in a company that uses the weighted-average method in its process costing system. All materials are added at the beginning of processing in Department J. During September, Department J collected the following data:
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\text { Labouy\&overhead }$

$\begin{array}{lcc}&\text { Units}&\text { Percent complete }\\ \text { Work-in-process, September 1. } &16,000& 60 \%\\ \text { Units started. } &50,000\\ \text {Completed and transferred. } &40,000\\ \text { Work-in-process, September 30 } &26,000&20\%\\\end{array}$
The cost per equivalent unit for labour and overhead was closest to:

• A)£6.90.
• B)£5.95.
• C)£5.13.
• D)£8.00.