Sumter Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month:
Work in process, beginning:
| Units in process | 6,000 |
| Percent complete with respect to materials | 60% |
| Percent complete with respect to conversion | 20% |
Costs in beginning inventory
| Material cost | $78,200 |
| Conversion cost | $3,600 |
| Units started during the month | ? |
| Units completed and transferred out during the month | 70,000 |
Costs added to production during the month:
| Materials costs | $286,600 |
| Conversion costs | $216,000 |
Work in process ending:
| Units in process | 8,000 |
| Percent complete with respect to materials | 75% |
| Percent complete with respect to conversion | 25% |
How much cost, in total, was assigned to the units transferred out to the next department during the month?
a) $549,500
b) $584.400
c) $502,600
d) $535,000
f
