TB MC Qu. 5-49 Walbin Corporation uses the welghted-average method... 2 Walbin Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 14.500 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $23.800. A total of 46.000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.90 for materials and $3.70 for conversion costs. The total cost of the units completed and transferred out of the department was: 2 points X 01:56:40 Multiple Choice eBook O $257.600 References O $271,645 O $206.540 $244.095 O