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

question 37

Multiple Choice

Trapp Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 3,000 units that were 70% complete with respect to materials and 60% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $10,000. During the period, 9,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $2.00 for material and $3.00 for conversion costs. The cost of units transferred out during the month was:

• A)$39,600
• B)$45,000
• C)$45,400
• D)$35,400

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Definitions:

Guillain-Barré Syndrome

A rare neurological disorder in which the body's immune system mistakenly attacks part of its peripheral nervous system.

Peripheral Nervous System

The portion of the nervous system that lies outside the brain and spinal cord, responsible for connecting the central nervous system to limbs and organs.

Guillain-Barré Syndrome

A rare autoimmune disorder that can lead to muscle weakness, numbness, and paralysis.

Homeostasis

A balanced, stable state within the body.