Assume a company uses the weight-average method in its process costing. Its Work in Process T-account for the Refining Department for August is:

Work in Process: Refining Department
August 1 balance	62,000	Completed and transferred to Finished Goods	?
Materials	310,000
Direct labor	72,000
Overhead	181,000
August 31 balance	?

The August 1 work in process inventory consisted of 6,000 units with $43,000 in materials cost and $19,000 in conversion cost. The August 1 work in process inventory was 100% complete with respect to materials and 40% complete with respect to conversion. During August 48,000 units were started into production. The August 31 work in process inventory consisted of 8,000 units that were 100% with respect to materials and 60% complete with respect to conversion. The materials cost included in the amount transferred from the Refining Department to Finished Goods is closest to:

A) 300,840

B) 311,640

C) 281,640

D) 308,840

69) Assume a company incurs $187,000 of customer service salaries. The employees in the Customer Service Department spend their time performing four activities as follows: 40% of their time is spent in "Problem Resolution," 25% of their time is spent in "New Account Setup," 20% of their time is spent in "Payment Processing," and 15% is spent in "Other" activities. In the companys activity-based costing system, how much of the customer service salaries would be allocated to the "New Account Setup" activity?

A) 74,800

B) 37,400

C) 121,550

D) 46,750