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Zuniga, Inc =250 =250 Units 40% 40 \% Complete
Direct Materials Costs

Question 79

Multiple Choice

Zuniga, Inc. uses a process costing system. During May, 1,200 units were transferred into Department 2 at a cost of $38,040. Direct materials are added at the beginning of the process. Additionally: On May 1: Beginning inventories =250 =250 units, 40% 40 \% complete
Direct materials costs =$1,250 =\$ 1,250
Conversion costs =$1,356 =\$ 1,356
Transferred-in costs =$2,560 =\$ 2,560

During May: Direct materials costs incurred =$6,000 =\$ 6,000 Conversion costs incurred =$17,013 =\$ 17,013

On May 31: Ending Inventories =350 =350 units, 20% 20 \% complete Using the weighted average method, the cost of the ending work in process inventory was:


A) $13,958
B) $13,944
C) $12,663
D) $12,649

Correct Answer:

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