Information for the month of January concerning Department A, the first stage of Cando Corporation's...

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Accounting

Information for the month of January concerning Department A, the first stage of Cando Corporation's production cycle, follows:

Materials Conversion
Beginning work in process $17,200 $16,400
Current costs 50,000 34,000
Total costs $67,200 $50,400
Equivalent units using average cost method 112,000 112,000
Average unit costs $ 0.60 $ 0.45
Goods completed 100,000 units
Ending work in process 24,000 units

The ending work in process is 50 percent complete. How would the total costs accounted for be distributed using the average cost method?

Goods Completed Ending Work in Process
a.

$105,000 $12,600

b.

$67,200 $14,400

c.

$67,200 $50,400

d.

$105,000 $14,400

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