Question: Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October,
Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data:
| Labor and Overhead | ||
| Units | Percentage Complete | |
| Work in process, October 1 | 8,500 | 40% |
| Units started | 44,000 | |
| Completed and transferred | 39,000 | |
| Work in process, October 31 | 13,500 | 10% |
| Costs for October | Transferred In | Materials | Labor and Overhead |
| Work in process, October 1 | $43,000 | $18,400 | $ 32,900 |
| Added during the month | $130,250 | $165,350 | $390,775 |
| All materials are added at the beginning of the process. |
| The total cost assigned to ending work in process inventory was: (Round your intermediate calculations to 2 decimal places.) |
| $105,975 | |
| $91,800 | |
| $86,250 | |
| $157,375 |
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