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In July, one of the processing departments at Okamura Corporation had beginning work in process...

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Accounting

In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $14,000 and ending work in process inventory of $19,000. During the month, the cost of units transferred out from the department was $149,000. In the department's cost reconciliation report for July, the total cost to be accounted for under the weighted-average method would be:

  • $168,000

  • $133,000

  • $120,000

  • $33,000

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