Yoder Corporation uses the weighted-average method in its process costing system.The following data pertain to operations in the first processing department for a recent month: 
How many units were completed and transferred to the next department during the month?
Definitions:
Depreciation
The accounting method of allocating the cost of a tangible asset over its useful lifespan.
Opportunity Cost
The cost of forgoing the next best alternative when making a decision or investment.
Tax Rate
The percentage at which an individual or corporation is taxed on their income or profits.
Market Value
The existing market price for buying or selling an asset or service.
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