Jumper 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 |
480 |
| Percent complete with respect to materials |
75% |
| Percent complete with respect to conversion |
50% |
| Costs in the beginning inventory: |
|
| Materials cost |
$1,980 |
| Conversion cost |
$4,220 |
| Units started into production during the month |
21,000 |
| Units completed and transferred out during the month |
20,100 |
| Costs added to production during the month: |
|
| Materials cost |
$157,050 |
| Conversion cost |
$274,582 |
| Work in process, ending: |
|
| Units in process |
? |
| Percent complete with respect to materials |
80% |
| Percent complete with respect to conversion |
40% |
| How much cost, in total, was transferred to the next department during the month? |
|
$433,200 |
|
$428,100 |
|
$422,100 |
|
$431,300 |