Reference no: EM132726330
Question - The following information relates to the Assembly Department of Emserfuza Corporation for the month of June. Emserfuza uses a weighted-average process costing system. All materials at Emserfuza are added at the beginning of the production process.
Work in process, June 1: 4,000 Units, 40% complete conversion costs
Units started into pdoduction: 317,000 Units
Work in process, June 30: 10,000 Units, 90% complete conversion costs
On June 1, the work in process inventory account contained $6,400 of material cost and $4,400 of conversion cost. Cost per equivalent unit for June was $1.50 for materials and $2.80 for conversion costs.
Required - What total amount of cost should be assigned to the units transferred out during June.