Delaney Products Uses Process Costing If Delaney Has Already Calculated Their Cost Per Equivalent Unit

Delaney Products uses process costing.The following information is available for the current year:
$$\begin{array} { l r l } \text { Number of units in bepinnine wark-in-pracess inventary } & \text { 3000 } & \text { (25\% complete) } \\\text { Number of urits started in the curent period } & 50 000 & \\\text { Number of units in endine wark-in-process inventary } & \text { 9000 } & \text { (10\% complete) }\end{array}$$
If Delaney has already calculated their cost per equivalent unit to be $18 per unit,what would be the cost of the ending work-in-process inventory assuming they use the weighted-average method?

A) $ 29 700
B) $ 16 200
C) $145 800
D) $162 000

Correct Answer:

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