"In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $13,000 and ending work in process inventory of $18,000. During the month, the cost of units transferred out from the department was $148,000. In the department's cost reconciliation report for July, the total cost to be accounted for under the weighted-average method would be:"

The total cost to be accounted for under the weighted-average method is $166,000

Explanation:

Okamura Corporation Partial Manufacturing Account

                         Particulars                                Amount

Cost of ending work in process inventory      $18,000

Add: Cost of units transferred out                   $148,000

Total cost accounted for                                  $166,000

The total cost to be accounted for under the weighted-average method is $166,000

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