Question - Brevard Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 250 units in process that were 60% complete, received 1,410 units from the Finishing Department, and had 180 units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly. The units in process at the end of the month are 30% complete with respect to conversion costs. During the month 1,480 units were completed and transferred out. The cost per equivalent unit for direct materials is $ 2.41. The department incurred the following costs:
| Beginning WIP |
Added this month |
Total |
| Transferred In |
$750 |
$13,100 |
$13,850 |
| Direct Materials |
600 |
3,400 |
4,000 |
| Conversion Costs |
200 |
6,360 |
6,560 |
| Total |
$1,550 |
$22,860 |
$24,410
|
Of the $ 4,000 total costs for direct materials, what amount will be transferred out? (Round your answer to the nearest dollar.)
A.$ 3,398
B.$ 433
C.$ 4,000
D.$ 3,567