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:

Units Labor and Overhead Percentage Complete
Work in process, October 1 26,000 60%
Units started 81,500
Completed and transferred 65,000
Work in process, October 31 42,500 20%

Costs for October Transferred In Materials Labor and Overhead
Work in process, October 1 $108,000 $16,500 $101,200
Added during the month $63,900 $86,500 $197,300

All materials are added at the beginning of the process.

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. To reduce rounding error, carry out all computations to at least two decimal places.

The total cost assigned to units transferred out during October was:
$430,300
$446,800
$548,000
$367,410

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