Question

Pestiferous Manufacturing produces a chemical pesticide and uses process costing. There are three processing departmentslong dash​Mixing, ​Refining, and Packaging. On January​ 1, the first departmentlong dashMixinglong dashhad no beginning inventory. During​ January, 40 comma 000 fl. oz. of chemicals were started in production. Of​ these, 32 comma 000 fl. oz. were​ completed, and 8 comma 000 fl. oz. remained in process. In the Mixing​ Department, all direct materials are added at the beginning of the production​ process, and conversion costs are applied evenly throughout the process.

At the end of​ January, the equivalent unit data for the Mixing Department were as​ follows:
UNITS Equivalent Units Equivalent Units
Units to be accounted for Direct Materials Costs Conversion Costs
Completed and transferred out 40,000 40,000 40,000
Ending​ work-in-process 8,000 8,000 ​ 3,520
48,000 48,000 ​43,520
​Percent complete for conversion​ costs: 44%
In addition to the​ above, the cost per equivalent unit were​$1.35 for direct materials and​ $5.30 for conversion costs. Using this​ data, calculate the full cost of the ending WIP balance in the Mixing Department. The​ weighted-average method is used.
A. ​$43,520
B. ​$64,800
C. ​$29,456
D. ​$10,800

Answer 1

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