Sumter Company uses the weighted-average method in its process costing system. T

Question

Sumter Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month:

Work in process, beginning:
...Units in process............................................6,000
...Percent complete with respect to materials..........60%
...Percent complete with respect to conversion........20%

Costs in the beginning inventory:
...Materials cost.............................................$78,200
...Conversion cost...........................................$3,600

Units started during the month..............................?
Units completed and transferred out during the month...70,000

Costs added to production during the month:
...Materials cost.................................................$286,600
...Conversion cost...............................................$216,000

Work in process, ending:
Units in process...................................................8,000
Percent complete with respect to materials.................75%
Percent complete with respect to conversion...............25%

How many units were started into production during the month?

A. 68,000 units
B. 84,000 units
C. 72,000 units
D. 56,000 units

Explanation / Answer

C. 72,000 units Sumter Company Units Completed & Transferred Out 71,000 WIP, ending 8,300 Less: WIP, beginning 5,700

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