Under the Weighted-Average Method, the Cost of Units Transferred Out

Multiple Choice

Under the weighted-average method, the cost of units transferred out of a department is computed as follows for a cost category:

A) Costs added during the period + Cost of beginning work in process inventory
B) Units transferred to the next department × Cost per equivalent unit
C) Units in ending work in process inventory × Cost per equivalent unit
D) Cost of ending work in process inventory − Cost of beginning work in process inventory