189. CSO: 1C2b LOS: 1C2b
Mack Inc. uses a weighted-average process costing system. Direct materials and
conversion costs are incurred evenly during the production process. During the month of
October, the following costs were incurred.
Direct materials $39,700
Conversion costs 70,000
The work-in-process inventory as of October 1 consisted of 5,000 units, valued at $4,300,
that were 20% complete. During October, 27,000 units were transferred out. Inventory
as of October 31 consisted of 3,000 units that were 50% complete. The weighted-average
inventory cost per unit completed in October was
a. $3.51.
b. $3.88.
c. $3.99.
d. $4.00.
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