1A

Heller Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory	550
Materials costs	$5,900
Conversion costs	$5,200
Percent complete with respect to materials	65%
Percent complete with respect to conversion	30%
Units started into production during the month	18,900
Units transferred to the next department during the month	17,500
Materials costs added during the month	$193,869
Conversion costs added during the month	$336,499
Ending work in process inventory:
Units in ending work in process inventory	1,950
Percent complete with respect to materials	60%
Percent complete with respect to conversion	20%

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.

The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round your cost per equivalent unit answers to 2 decimal places.)

$521,500

$536,431

$560,610

$530,031

1B

Heller Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory	650
Materials costs	$4,000
Conversion costs	$2,500
Percent complete with respect to materials	65%
Percent complete with respect to conversion	30%
Units started into production during the month	14,300
Units transferred to the next department during the month	13,400
Materials costs added during the month	$160,795
Conversion costs added during the month	$241,538
Ending work in process inventory:
Units in ending work in process inventory	1,550
Percent complete with respect to materials	60%
Percent complete with respect to conversion	20%

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.

The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Round your cost per equivalent unit answers to 2 decimal places.)

$11,062

$40,394

$16,213

$24,750