Sumter Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: How many units were started into production during the month?

A) 68,000 units
B) 84,000 units
C) 72,000 units
D) 56,000 units

Started into Production

The point at which materials begin their process of being transformed into finished goods within a manufacturing system.

Weighted-Average Method

An inventory costing method that values inventory and the cost of goods sold based on the average cost of all items available.

Process Costing System

An accounting methodology used for homogenous products, allocating costs across units of production, making it easier to determine per-unit costs.