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

question 18

Multiple Choice

Walborn Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 11,000 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $22,400. A total of 45,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.20 for materials and $3.40 for conversion costs. The total cost of the units completed and transferred out of the department was:

• A)$207,000
• B)$184,600
• C)$204,980
• D)$182,580

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Definitions:

Integrated Units

Refers to military or other organizational units that include members without regard to race, sex, religion, or national origin, focusing on unity and teamwork.

Wilson's Belief

Refers to the ideological principles and foreign policy stance of Woodrow Wilson, the 28th President of the United States, particularly his advocacy for democracy and internationalism including the creation of the League of Nations.

Democratic Politics

A political system where governance is based on the principles of democracy, including fair elections, representation, and the protection of civil liberties.

Open Diplomacy

A form of diplomacy in which the proceedings and agreements are made public, in contrast to secret diplomacy.