Question

Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 400 units. The costs and percentage completion of these units in beginning inventory were:

	Cost				Percent Complete
Materials costs	$	5,500				50%
Conversion costs	$	1,700				20%

A total of 6,800 units were started and 6,100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

	Cost
Materials costs	$	158,700
Conversion costs	$	120,400

The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs.

How many units are in ending work in process inventory in the first processing department at the end of the month?

Garrison 16e Rechecks 2017-08-28

Multiple Choice

• 700

• 900

• 6,400

• 1,100

Answer 1

Answer:1100 Units

Calculated as

Ending units = Beg. units + Units started - units completed and transferred

= 400+6800-6100.

= 1100 units

So ending units = 1100 units are in process

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