Vallin manufacturing corporation’s beginning work in process inventory consisted of 8,700 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. the total cost in the beginning inventory was $43,000. during the month, 47,000 units were transferred out. the equivalent unit cost was computed to be $3.20 for materials and $3.70 for conversion costs under the weighted-average method. given this information, the total cost of the units completed and transferred out was: a. 255600b. 324300c. 254000d. 326000

B. 324300

Explanation:

As the company used weighted-average the equivalent cost already considers the beginning inventory cost.

47,000 units transferred out:

equivalent cost materials:    $  3.2

equivalent cost conversion: $  3.7

Total unit cost:                       $  6.9

units transferred x unit cost

transferred.out 47,000 x 6.9 = 324,300

a recipe serves 8 people, and calls for 5 lbs of apples and 2 cups of flour. you want to prepare it for 24 people. divide 24 by 8 to get 3, and then multiply your ingredients by 3.

so for 24 people, you'll need 15 lbs of apples, and 6 cups of flour.

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