e. Trapp Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in its Painting Department consisted of 4,500 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 $16,500. During the period, 8,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $2.6 for material and $3.4 for conversion costs. The cost of units transferred out during the month was: $48,000 a. b. $39,680 c. $53,750 d. $34,400 27. The following costs were incurred in April: $42.700 $29,400 Manufacturing overhead $27,300 $23,600 Administrative expenses $33,700 Direct materials Direct labor Selling expenses Conversion costs during the month totaled: $70,000 . b. $156,700 $72,100 C. d. $56,700 28. Which of the following accounts does not appear on the balance sheet? a. Raw Materials Inventory b. Finished Goods Inventory c. Work in Process Inventory d. Cost of Goods Manufactured