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​Don’t Cry Over Spilled​ Milk, Inc., a manufacturer of​ mops, uses the weighted average method in...

​Don’t Cry Over Spilled​ Milk, Inc., a manufacturer of​ mops, uses the weighted average method in its processing costing system. The company uses a departmental costing system to allocate manufacturing overhead​ (MOH) to production. Production in the​ company's first processing​ department, Machining, is highly automated. As​such, machine hours are used as the allocation base in the department.

At the beginning of the​ year, the company estimated that its total MOH would be​ $400,000; 87.5% of which was expected to be generated in the Machining department. The Machining department was expected to log​ 100,000 machine hours during the year. The following data related to the operations in Machining during June​ 2018:

Beginning Work in Process

650​ mops, ​60% complete with respect to all product costs

Costs in Beginning Work in Process

​$2,524

Units Started in June

​14,200 mops

Direct Product Costs Added During June

direct materials​ $47,000; direct labor​ $124,000

Ending Work in Process

400​ mops, 70% complete with respect to all product costs

During​ June, 8,500 actual machine hours were logged during production.

​(round all calculation to 2 decimal places. round final answers to the nearest

dollar.​)

The cost to assemble one mop in June was

A.​$19.87       

B.​$13.77

C.​$19.67

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