Ravalt Corporation Uses the Weighted-Average Method in Its Process Costing

Multiple Choice

Ravalt Corporation uses the weighted-average method in its process costing system.The Molding Department is the second department in its production process.The data below summarize the department's operations in January. The Molding Department's cost per equivalent unit for conversion cost for January was $7.90. How much conversion cost was assigned to the ending work in process inventory in the Molding Department for January?

A) $27,729
B) $30,810
C) $3,081
D) $5,056