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20 August, 14:23

Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 2,100 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $ 7,200 50% Conversion costs $ 3,400 20% A total of 8,500 units were started and 7,800 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Cost Materials costs $ 160,400 Conversion costs $ 122,100 The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. How many units are in ending work in process inventory in the first processing department at the end of the month?

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  1. 20 August, 17:19
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    2,800 units

    Explanation:

    The computation of the ending work in progress units is shown below:

    = Beginning inventory units + units started - transferred units to the second processing department

    = 2,100 units + 8,500 units - 7,800 units

    = 2,800 units

    All other information which is given in the question is not relevant. Hence, ignored it
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