Keystone Snow Boards Manufacturing Company produces entry-level snowboards and uses process costing. All materials are added at the start of the process. The following information on units is available for September production for the company's Cutting Department: $\begin{array}{lr}
\text { Beginning Work in Process, 30\% complete for conversion costs } & 14,000 \
\text { Units started } & 125,000 \
\text { Ending Work in Frocess, 60\% complete for conversion costs } & 15,000 \
\text { Units compl eted } & 124,000
\end{array}$ The following costs are available for September: $\begin{array}{lrrr}&\text { Material } & \text { Conversion Cost }& \text { Total Cost }\
\hline\text { Beginning Work in Process } & \$ 8,200 & \$ 1,350 & \$ 9,550 \
\text { Current cost } & 70,600 & 47,120 & 117,720 \
\hline \text { Total cost } & \$ 78,800 & \$ 48,470 & \$ 127,270
\end{array}$
What is the dollar amount of the total costs to account for September in the Cutting Department?

Question

Quizplus · Accepted Answer

The total cost to account for in the Cutting Department in September is $127,270. This is the sum of the beginning work in process cost, the current cost, and the ending work in process cost.

Keystone Snow Boards Manufacturing Company Produces Entry-Level Snowboards and Uses