Question: Jumper Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent
| Jumper Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: |
| Work in process, beginning: | |
| Units in process | 480 |
| Percent complete with respect to materials | 75% |
| Percent complete with respect to conversion | 50% |
| Costs in the beginning inventory: | |
| Materials cost | $1,980 |
| Conversion cost | $4,220 |
| Units started into production during the month | 21,000 |
| Units completed and transferred out during the month | 20,100 |
| Costs added to production during the month: | |
| Materials cost | $157,050 |
| Conversion cost | $274,582 |
| Work in process, ending: | |
| Units in process | ? |
| Percent complete with respect to materials | 80% |
| Percent complete with respect to conversion | 40% |
| How much cost, in total, was transferred to the next department during the month? |
| $433,200 | |
| $428,100 | |
| $422,100 | |
| $431,300 |
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