Question: DriveTrain, Inc. instituted a new process in October 2020. During October, 12,600 units were started in Department A. Of the units started, 8,650 were transferred

DriveTrain, Inc. instituted a new process in October 2020. During October, 12,600 units were started in Department A. Of the units started, 8,650 were transferred to Department B, and 3,950 remained in Work-in-Process at October 31, 2020. The Work-in-Process at October 31, 2020, was 100% complete as to material costs and 50% complete as to conversion costs. Material costs of $34,020 and conversion costs of $42,500 were charged to Department A in October. What were the total costs transferred to Department B assuming Department A uses weighted-average process costing?

$57,955.

$62,300.

$61,200.

$50,670.

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