Question: Heller Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Heller Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory 1,200
Materials costs $4,300
Conversion costs $2,300
Percent complete with respect to materials 65%
Percent complete with respect to conversion 30%
Units started into production during the month 9,500
Units transferred to the next department during the month 8,800
Materials costs added during the month $122,932
Conversion costs added during the month $175,780
Ending work in process inventory:
Units in ending work in process inventory 1,900
Percent complete with respect to materials 60%
Percent complete with respect to conversion 25%

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed.

The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round your cost per equivalent unit answers to 2 decimal places.)

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