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Question - Esty Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were:
Cost
Percent Complete
Materials costs
$5,800
50%
Conversion costs
$6,500
30%
A total of 7,700 units were started and 6,600 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:
$85,300
$168,000
The ending inventory was 70% complete with respect to materials and 10% complete with respect to conversion costs.
The total cost transferred from the first processing department to the next processing department during the month is closest to:
$253,300
$265,600
$316,098
$245,441
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