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

question 25

Multiple Choice

Dufour Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were: A total of 5,700 units were started and 4,900 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 70% 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.
-How many units are in ending work in process inventory in the first processing department at the end of the month?

• A) 5,100
• B) 800
• C) 1,400
• D) 900

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Definitions:

Persuasive

Having the power to influence or convince others to adopt a particular viewpoint or to take a specific action.

Longer Messages

Communications that contain more content or information, often used in the context of persuasion or information dissemination.

Logical Order

The arrangement of ideas, statements, or events in a sequence that follows a coherent and orderly pattern, often used to enhance understanding or argumentation.

Balance Theory

A theory which proposes that the motivation to maintain consistency among one’s thoughts colors how people form new attitudes and can also drive them to change existing attitudes.