Question: Sumter 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
Sumter 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............................................6,000 ...Percent complete with respect to materials..........60% ...Percent complete with respect to conversion........20% Costs in the beginning inventory: ...Materials cost.............................................$78,200 ...Conversion cost...........................................$3,600 Units started during the month..............................? Units completed and transferred out during the month...70,000 Costs added to production during the month: ...Materials cost.................................................$286,600 ...Conversion cost...............................................$216,000 Work in process, ending: Units in process...................................................8,000 Percent complete with respect to materials.................75% Percent complete with respect to conversion...............25% How many units were started into production during the month? A. 68,000 units B. 84,000 units C. 72,000 units D. 56,000 units
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