Kurtulus Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round "Cost per equivalent unit" to 3 decimal places.)

A) $202,600
B) $193,300
C) $175,246
D) $218,290

Weighted-Average Method

An inventory costing approach that assigns a weighted average cost to each unit of inventory, used in valuing the cost of goods sold and ending inventory.

Process Costing System

An accounting method used to allocate costs to units of product in continuous processes or industries where the products are indistinguishable from each other.

Equivalent Unit

A measure used in cost accounting to represent the amount of work done on partial units of production, making them comparable to fully completed units.