Callahan company uses the weighted-average method in its process costing system the packaging Department started the month with 220 units in process started 1400 units and had 180 units in process at the end of the. All materials are added at the beginning of the process and the conversion costs are incurred uniformly the units in process at the end of the month are 30% complete with the respect to the conversion costs during the month 1440 units were completed and transferred out the department incurred the following costs Direct materials : Beginning wip $300, added this month $3400,total $3700 Conversion costs: beginning WIP $600, Added this month $6150, total $6750 Total: beginning WIP $900, At this month $9550, total $10450

Total 300 $ 3.700 Beginning WIP Added this month 3.400 $ 600 6.150 900 $ 9,550 $ 6.750 10 450 || Print Print Done Done Total 300 $ 3.700 Beginning WIP Added this month 3.400 $ 600 6.150 900 $ 9,550 $ 6.750 10 450 || Print Print Done Done