Helix Corporation uses the weighted-average method in its process costing system. It produces prefabricated flooring in a series of steps carried out in production departments. All of the material that is used in the first production department is added at the beginning of processing in that department. Data for May for the first production department follow: Percent Complete
UnitsMaterialsConversion
Work in process inventory, May 161,000100% 40%
Work in process inventory, May 3141,000100% 25%
Materials cost in work in process inventory, May 1 $50,700
Conversion cost in work in process inventory, May 1 $14,200
Units started into production 250,500
Units transferred to the next production department 270,500
Materials cost added during May $83,245
Conversion cost added during May $204,785