Dodd Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 400 units. The costs and percentage completion of these units in beginning inventory were: A total of 5, 400 units were started and 4.700 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: The ending inventor)' was 85% complete with respect to materials and 30% complete will respect to conversion costs. How many units are in ending work in process inventory in the first processing department at the end of the month? A) 900 B) 1.100 C) 5,000 D) 700 In May, one of the processing departments at Sthzel Corporation had beginning work in process inventory of $16,000 and ending work in process inventory of $27,000. During the month, the cost of units transferred out from the department was $160,000. In the department's cost reconciliation report for May, the total cost to be accounted for under the weighted-average method would be: A) $43,000 $187,000 C) $171,000 D) $203,000