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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