Bentley Enterprises Uses Process Costing to Control Costs in the Manufacture

question 42

Multiple Choice

Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for November. (CMA Exam adapted)
$$\begin{array} { l c } & \text { Units } \\\text { Work in process, Novernber } 1 & 16,000 \\\text { Started in production during Novernber } & 100,000 \\\text { Wark in process, Novernber } 30 & 24,000\end{array}$$
The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 90% complete as to materials and 40% complete as to conversion costs.
Costs pertaining to November are as follows:
Beginning inventory: direct materials, $54,560; direct labor, $20,320; manufacturing overhead, $15,240.
Costs incurred during the month: direct materials, $468,000; direct labor, $182,880; manufacturing overhead, $391,160.
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What are the total costs in the ending Work-in-Process Inventory assuming Bentley uses weighted-average process costing?

• A) $86,400.
• B) $153,960.
• C) $154,800.
• D) $156,960.

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Definitions:

Nonsexually Acquired

Nonsexually acquired refers to conditions, diseases, or infections obtained through means other than sexual contact.

Preovulatory Phase

Refers to the first part of the ovarian cycle during which follicles in the ovary mature. It ends with ovulation.

Follicle-Stimulating Hormone

Follicle-stimulating hormone is a gonadotropic hormone crucial for reproductive processes, stimulating the growth of ovarian follicles in females and sperm production in males.

Follicles

Small sacs in the skin or ovaries that contain a hair or an ovum, respectively, and play roles in growth and reproductive functions.