Question - Cameron Company uses the weighted-average method in its process costing system. The Packaging Department started the month with 210 units in process that were 70% complete, received 1,490 units from the Finishing Department, and had 190 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 50% complete with respect to conversion costs. The department incurred the following costs:
| Beginning WIP |
Added this month |
Total |
| Transferred In |
$450 |
$12,700 |
$13,150 |
| Direct Materials |
500 |
3,000 |
3,500 |
| Conversion Costs |
550 |
5,860 |
6,410 |
| Total |
$1,500 |
$21,560 |
$23,060
|
How many units were completed and transferred out?
A. 1,300 units
B. 1,490 units
C. 190 units
D. 1,510 units