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:

Pueblo

A term referring to both a group of Native American people in the Southwestern United States known for their unique adobe cliff dwellings and the individual communities or villages themselves.

New Mexico

A state located in the southwestern region of the United States, known for its diverse culture and historical significance as part of the U.S. frontier.

Tekakwitha

Known as Kateri Tekakwitha, she was the first Native American saint canonized by the Catholic Church, recognized for her piety and dedication to the Christian faith despite persecution.

Iroquois Beliefs

The spiritual and cultural beliefs of the Iroquois people, centered around nature, the Great Spirit, and a complex cosmology that guided their way of life.