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TT Corporation uses a weighted-average process costing system to collect costs r

ID: 2366239 • Letter: T

Question

TT Corporation uses a weighted-average process costing system to collect costs related to production. The following selected information relates to production for October:

Equivalent units:
Materials
Conversion

Units completed and transferred out ..
50,000
50,000

Units in process, October 31………….
10,000
4,000

Total equivalent units …………
60,000
54,000


Costs:
Materials
Conversion

Cost in work in process on October 1 .
$ 9,000
$ 5,400

Costs added during October …............
$243,000
$513,000

Total cost ………………………..
$252,000
$518,400


All materials are 100% complete for materials in both October 1 and October 31 inventory. Conversion costs are 40% complete in October 31 inventory. What total amount of cost should TT assign to the 50,000 units completed and transferred out during October?

Multiple Choice Answers:
$642,000
$677,500
$690,000
$691,900
$704,400

Explanation / Answer

Materials Units % Equivalent units in Prod $$Cost Total Costs Beginning Invty $9,000 Transferred $243,000 $252,000 Units to be accounted Completed 50,000 50,000 Ending Invty 10,000 100% 10,000 Units as accounted 60,000 $252,000/60,000 = 4.20 Conversion Costs Units % Equivalent units in Prod $$Cost Total Costs Beginning Invty $5,400 Transferred $513,000 $518,400 Units to be accounted Completed 50,000 50,000 Ending Invty 10,000 40% 4,000 Units as accounted 60,000 $518,400/54,000=9.60 Now that you have both unit cost for Materials and Conversion Costs $4.20 + $9.60 X 50,000 = $690,000 answer The problem is asking for the totals costs for the 50,000 units COMPLETED