Sadron Corporation uses the weighted-average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the department”s operations in March.
|
|
|
Percentage |
|
|
Units |
complete |
|
Beginning work in process inventory . |
6,200 |
20% |
|
Transferred in from the prior department during |
|
|
|
March |
45,000 |
|
|
Ending work in process inventory |
3,200 |
60% |
The Fitting Department”s production report indicates that the cost per equivalent unit for conversion cost for March was $7.42. How much conversion cost was assigned to the units transferred out of the Fitting Department during March?
A) $356,160.00
B) $379,904.00
C) $333,900.00
D) $346,959.20