Valley Manufacturing Company's Beginning Work in Process Inventory Consisted of 10,000

Multiple Choice

Valley Manufacturing Company's beginning work in process inventory consisted of 10,000 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning inventory was $30,000. During the month, 50,000 units were transferred out. The equivalent unit cost was computed to be $2.00 for materials and $3.70 for conversion costs under the
Weighted-average method. Given this information, the total cost of the units completed and transferred out was?

A) $255,000.
B) $270,000.
C) $240,000.
D) $285,000.