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

question 43

Multiple Choice

Barker Corporation uses the weighted-average method in its process costing system.This month,the beginning inventory in the first processing department consisted of 300 units.The costs and percentage completion of these units in beginning inventory were: A total of 9,100 units were started and 8,700 units were transferred to the second processing department during the month.The following costs were incurred in the first processing department during the month: The ending inventory was 85% complete with respect to materials and 20% complete with respect to conversion costs. Note: Your answers may differ from those offered below due to rounding error.In all cases,select the answer that is the closest to the answer you computed.To reduce rounding error,carry out all computations to at least three decimal places.
What are the equivalent units for conversion costs for the month in the first processing department?

• A)140
• B)8,840
• C)8,700
• D)9,400

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Definitions:

IUPAC Name

The systematic name given to a chemical substance, based on the rules established by the International Union of Pure and Applied Chemistry.

Secondary Alkyl Halide

An organic compound in which a halogen atom is bonded to a secondary carbon atom, part of an alkyl group.

T-butyl Iodide

An organic compound used in synthesis, characterized by an iodine atom bonded to a tertiary butyl group.

Isopropyl Chloride

A chlorinated hydrocarbon with the formula CH3CHClCH3, used as an organic solvent and chemical intermediate.