Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method to account for units and costs. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June):

Work in Process—Mixing Department

June 1 balance42,000 Completed and transferred to Finished Goods ?
Materials 136,480
Direct labor 87,500
Overhead 105,000
June 30 balance ?



The June 1 work in process inventory consisted of 5,800 pounds with $22,280 in materials cost and $19,720 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 38,300 pounds were started into production. The June 30 work in process inventory consisted of 9,600 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion.


Question : for conversion what is sum of the cost of beginning work in process inventory plus cost added during period?


I got $156,200 as total adding cost of beginning Work In Process Inventory and Cost Added During Period of $136,480 but this was marked wrong.

What you have to decide here is what does weighted average mean