Overland, Inc

question 103

Multiple Choice

Overland, Inc., uses the weighted-average method in its process costing system. The company's work in process inventory on April 30 consists of 25,000 units. The units in the ending inventory are 100% complete with respect to materials and 75% complete with respect to conversion costs. If the cost per equivalent unit is $3.00 for materials and $5.50 for conversion costs, the total cost in the April 30 work in process inventory is:

• A) $212,500
• B) $178,125
• C) $159,375
• D) $109,375

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