Kurtulus 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	2,000
Materials costs	$ 8,400
Conversion costs	$ 3,700
Percent complete with respect to materials	55%
Percent complete with respect to conversion	25%
Units started into production during the month	7,900
Units transferred to the next department during the month	7,100
Materials costs added during the month	$ 111,500
Conversion costs added during the month	$ 84,600
Ending work in process inventory:
Units in ending work in process inventory	2,800
Percent complete with respect to materials	70%
Percent complete with respect to conversion	55%

The cost of ending work in process inventory in the first processing department according to the companys cost system is closest to: (Round "Cost per equivalent unit" to 3 decimal places. Round "Cost of ending work in process inventory" to the nearest whole dollar amount.)

Multiple Choice

$41,832

$61,201

$48,288

$41,677

2

Saada Corporation uses the weighted-average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the departments operations in March.

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	4,500	20%
Transferred in from the prior department during March	59,800
Ending work in process inventory	8,000	60%

The Fitting Departments cost per equivalent unit for conversion cost for March was $6.03. How much conversion cost was assigned to the units transferred out of the Fitting Department during March?

Multiple Choice

$339,489

$387,729

$328,016

$360,594

3

Ockey Corporation uses the direct method to allocate service department costs to operating departments. The company has two service departments, Information Technology and Personnel, and two operating departments, Fabrication and Customization.

	Service Department		Operating Department
	Information Technology	Personnel	Fabrication	Customization
Departmental costs	$ 32,584	$ 30,406	$ 443,710	$ 680,080
Computer workstations	28	23	55	51
Employees	25	13	81	47

Information Technology Department costs are allocated on the basis of computer workstations and Personnel Department costs are allocated on the basis of employees.

The total amount of Information Technology Department cost allocated to the two operating departments is closest to:

Multiple Choice

$17,889

$32,584

$21,437

$119,790