Waban corporation uses the weighted average method in this process costing system. The beginning work in progress inventory in a particular department consisted of 13,000 units, 100% complete with respect to materials cost and 20% complete with respect to conversion cost. The total cost in the beginning work and process inventory was 23,200. A total of 43,000 units were transferred out of the department during the month. The cost per equivalent unit work computer to be $1.60 for materials $3.40 for conversion cost. The total cost of the units completed and transfer out of the department was : $241,920

$185,760

$215,000

$221,120

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