Reference no: EM131786918

Problem- The following is partial information for the month of March for Macmillan International Inc., a two-department manufacturer that uses process costing:

Work in process, beginning (67% converted)		17,300	units
Costs of beginning work in process:
Transferred in from department A	$9,770
Materials	0
Conversion	10,420
Units completed and transferred out during March		45,090	units
Units transferred in during March from department A		?	units
Work in process, ending (37.5% converted)		18,500	units
Materials costs added during March		$13,100
Conversion costs added during March		$62,600

Other information:

1. Material is introduced at the beginning in department A and more material is added at the very end in department B.

2. Conversion costs are incurred evenly throughout both processes.

3. As the process in department A is completed, goods are immediately transferred to department B; as goods are completed in department B, they are transferred to finished goods.

4. Unit costs of production in department A in March were

5. The company uses the weighted-average method.