The Neptune Corporation Uses a Process Cost System and the Weighted

Multiple Choice

The Neptune Corporation uses a process cost system and the weighted average method. The company started March with 2,300 units in work in process-Dept.A During the month 4,000 units were started. At the end of the month there were 3,200 units in ending work in process-Dept. A inventory that were 30% complete. The beginning work in process balance was $120,270 and total manufacturing cost for the period was $304,000. Based on this information, the amount of cost transferred from work in process-Dept. A to work in process-Dept. B was:

A) $323,950.
B) $127,281.
C) $271,667.
D) $100,320.