Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data:
Labor and Overhead
Units Percentage Complete
Work in process, October 1 8,900 40%
Units started 28,000
Completed and transferred 23,000
Work in process, October 31 13,900 30%
Costs for October Transferred In Materials Labor and Overhead
Work in process, October 1 $38,000 $16,800 $ 31,300
Added during the month $65,320 $93,900 $294,740
All materials are added at the beginning of the process.
The total cost assigned to units transferred out during October was: (Round your intermediate calculations to 2 decimal places.)
a) $451,800
b) $459,440
c) $409,400
d) $358,000