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The following data were taken from the accounting records of the Mixing Department of Kappa ...

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The following data were taken from the accounting records of the Mixing Department of Kappa ...

The following data were taken from the accounting records of the Mixing Department of Kappa Corporation which uses the weighted-average method in its process costing system:

Beginning work in process inventory:
Cost	$ 19,000
Units	30,000	units
Percent completion with respect to materials	100%
Percent completion with respect to conversion	60%
Units completed and transferred out	82,000	units
Cost per equivalent unit:
Material	$ 1.50
Conversion	$ 0.75

The cost of units transferred out was:

▸ $184,500

▸ $149,500

▸ $167,500

▸ $145,000

Textbook

Introduction to Managerial Accounting: Brewer Edition: 9e

Edition: 9^th

Authors: Brewer, Garrison, Noreen

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