Reference: 04-10
Nando Company Uses the Weighted-Average Method in Its

Reference: 04-10
Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline & \text { Units } & \begin{array} { l } \text { Labour and Overhead } \\\text { (Percentage Complete) }\end{array} \\\hline \text { Work in process, October 1 } & 8,000 & 60 \% \\\hline \text { Units started } & 25,000 & \\\hline \text { Completed and transferred } & 20,000 & \\\hline \text { Work in process, October } 31 & 13,000 & 20 \% \\\hline\end{array}\\\\\begin{array} { | l | l | l | l | } \hline \text { Costs for October: } & \text { Transferred In } & \text { Materials } & \begin{array} { l } \text { Labour and } \\\text { Overhead }\end{array} \\\hline \text { Work in process, October 1 } & \$ 33,000 & \$ 16,500 & \$ 31,200 \\\hline \text { Added during the month } & \$ 59,400 & \$ 82,500 & \$ 194,800 \\\hline\end{array}\end{array}$$ All materials are added at the beginning of the process.
-The total cost assigned to ending work in process inventory was

A) $152,800.
B) $ 59,000.
C) $75,400.
D) $101,400.