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

question 26

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.
-What are the equivalent units for conversion costs for the month in the first processing department?

• A) 4,900
• B) 5,880
• C) 6,300
• D) 980

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Definitions:

Partial

Relating to or constituting a part of something as opposed to being whole or complete.

Myelin

A fatty substance that surrounds and insulates the axons of some neurons, enhancing the speed and efficiency of electrical impulse transmission.

Neural Message

Information transmitted within the nervous system, typically in the form of electrical and chemical signals across neurons.

Axon

A long, slender projection of a neuron that transmits electrical impulses away from the neuron's cell body to other neurons or to muscles or glands.