Walbin Corporation uses the weighted-average method in itsprocess costing system. The beginning work in process inventory ina particular department consisted of 19,000 units, 100% completewith respect to materials cost and 30% complete with respect toconversion costs. The total cost in the beginning work in processinventory was $25,600. A total of 55,000 units were transferred outof the department during the month. The costs per equivalent unitwere computed to be $1.80 for materials and $3.50 for conversioncosts. The total cost of the units completed and transferred out ofthe department was:
Multiple Choice
•   $291,500
•   $314,500
•   $233,750
•   $280,300

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Vallin Manufacturing Corporation’s beginning work in processinventory consisted of 9,700 units, 100% complete with respect tomaterials cost and 60% complete with respect to conversion costs.The total cost in the beginning inventory was $53,000. During themonth, 57,000 units were transferred out. The equivalent unit costwas computed to be $4.20 for materials and $4.70 for conversioncosts under the weighted-average method. Given this information,the total cost of the units completed and transferred outwas:
Multiple Choice
•   $426,000
•   $355,600
•   $507,300
•   $354,000
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Mundes Corporation uses the weighted-average method in its processcosting system. The beginning work in process inventory in itsPainting Department consisted of 3,600 units that were 60% completewith respect to materials and 40% complete with respect toconversion costs. The cost of the beginning work in processinventory in the department was recorded as $10,400. During theperiod, 9,600 units were completed and transferred on to the nextdepartment. The costs per equivalent unit for the period were $5.60for material and $6.60 for conversion costs. The cost of unitstransferred out during the month was:
Multiple Choice
•   $63,360
•   $66,400
•   $117,120
•   $84,000

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In July, one of the processing departments at Okamura Corporationhad beginning work in process inventory of $32,000 and ending workin process inventory of $37,000. During the month, the cost ofunits transferred out from the department was $167,000. In thedepartment's cost reconciliation report for July, the total cost tobe accounted for under the weighted-average method would be:
Multiple Choice
•   $69,000
•   $138,000
•   $151,000
•   $204,000