Question: 30 Trapp Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 6,000

30

Trapp Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 6,000 units that were 60% complete with respect to materials and 50% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $18,000. During the period, 9,500 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $2.9 for material and $3.7 for conversion costs. The cost of units transferred out during the month was:

a $51,680
b $62,700
c $73,625
d

$45,125

Which is correct?

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