Reference no: EM133170014

Question - Dante Carpet Manufacturing Inc. uses a process costing system and calculates per-unit costs using the weighted average method. The company has two sequential production departments, Extrusion and Weaving. The following data relates to production for both departments for its Rayon carpet brand for the month of January. Note that since carpet is sold by the square yard, each "unit" refers to a square yard of carpet:

Extrusion department:

Beginning Work in Process Inventory: 300 units, 40% complete with respect to conversion

Ending Work in Process Inventory: 250 units, 20% complete with respect to conversion

Weaving department:

Beginning Work in Process Inventory: 200 units, 30% complete with respect to conversion

Ending Work in Process Inventory: 400 units, 35% complete with respect to conversion

All direct materials are added at the beginning of the extrusion process, and conversion costs are assumed to be incurred uniformly. No new materials are added in the weaving process-just additional conversion costs.

In the Extrusion Department, the cost of direct materials in beginning Work in Process Inventory was $15,250, and the conversion costs in beginning Work in Process were $11,000. During January, $188,875 of direct materials and $83,350 of conversion costs were added in the Extrusion Department. Over the course of the month, 5,500 units were completed and transferred out to the Weaving Department.

In the Weaving Department, the beginning Work in Process Inventory account included transferred-in costs of $13,350 and conversion costs of $4,200 on January 1. Additional conversion costs added during January were $18,648.

Required - How many units were started in the Extrusion Department during January?