Trapp Company Uses the Weighted-Average Method in Its Process Costing

Multiple Choice

Trapp Company uses the weighted-average method in its process costing system.The beginning work in process inventory in its Painting Department consisted of 3,000 units that were 70% complete with respect to materials and 60% complete with respect to conversion costs.The cost of the beginning work in process inventory in the department was recorded as $10,000.During the period,9,000 units were completed and transferred on to the next department.The costs per equivalent unit for the period were $2.00 for material and $3.00 for conversion costs.The cost of units transferred out during the month was?

A) $35,400.
B) $39,600.
C) $45,000.
D) $45,400.