DriveTrain, Inc. instituted a new process in October 2020. During October, 12,400 units were started in Department A. Of the units started, 8,600 were transferred to Department B, and 3,800 remained in Work-in-Process at October 31, 2020. The Work-in-Process at October 31, 2020, was 100% complete as to material costs and 50% complete as to conversion costs. Material costs of $33,480 and conversion costs of $42,000 were charged to Department A in October. What were the total costs transferred to Department B assuming Department A uses weighted-average process costing

Transferred To Department B costs= $ 57,620

Materials = $2.7 * 8,600= $ 23,220

Conversion Costs = $ 4* 8,600= $ 34,400

Explanation:

                         Units          % of Completion                EUP

                                         Materials     C.C              Materials  C.C

Transferred    8,600          100            100          8600           8600

WIP Ending     3,800          100            50          3800           1900

Total               12,400                                         12,400          10500

Materials Costs per equivalent Unit=  $33,480/ 12400= $ 2.7

Conversion Costs per equivalent Unit= $42,000/ 10,500= $ 4

Transferred To Department B costs= $ 57,620

Materials = $2.7 * 8,600= $ 23,220

Conversion Costs = $ 4* 8,600= $ 34,400

answerreactive approach;