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

question 18

Multiple Choice

Walborn Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 11,000 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $22,400. A total of 45,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.20 for materials and $3.40 for conversion costs. The total cost of the units completed and transferred out of the department was:

• A)$207,000
• B)$184,600
• C)$204,980
• D)$182,580

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Definitions:

Self-efficacy

An individual's belief in their own ability to succeed in specific situations or accomplish a task.

Identity Crisis

A period of uncertainty and confusion in which a person's sense of identity becomes insecure, often due to a change in expected roles or perceptions of self.

Moratorium

A period of delay or suspension of activity, often used in the context of development to describe a phase where individuals explore various identities without making final decisions.