Esty Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $ 5,800 50% Conversion costs $ 6,500 30% A total of 7,700 units were started and 6,600 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs $ 85,300 Conversion costs $ 168,000 The ending inventory was 70% complete with respect to materials and 10% complete with respect to conversion costs. The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round your intermediate calculations to 3 decimal places.)

The total cost transferred from the first processing department to the next processing department during the month is closest to $ 245355

Explanation:

Calculation of Closing Work In Progress

800+7700-6600 = 1900

Calculation of total cost of raw materials and labor in first process

Materials = 5800+85300 = 91000

Conversion cost = 6500+168000 = 174500

Calculation of total equivalent units for Materials and Conversion Cost

Materials = 1900×70% + 6600×100% = 7930

Conversion Cost = 1900×10%+6600×100% =6790

Calculation of Total Cost per Equivalent unit

Materials = 91000/7930 = 11.475

Conversion Cost = 174500/6790 = 25.700

Total Cost per Equivalent unit = 37.175

Total cost transferred from the first processing department = 37.175× 6600

i think the answer to your question is b. directive

answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;