The following data were taken from the accounting records of the Mixing Department of Kappa Corporation which uses the weighted-average method in its process costing system: Beginning work in process inventory: Cost$19,000 Units 30,000unitsPercent completion with respect to materials 100%Percent completion with respect to conversion 60%Units completed and transferred out 82,000unitsCost per equivalent unit: Material$1.50 Conversion$0.75 The cost of units transferred out was:
A. $145,000
B. $167,500
C. $184,500
D. $149,500
Answer: C
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