The Debits to Work-In-Process for Department #2 for the Month

question 104

Multiple Choice

The debits to Work-in-Process for Department #2 for the month of April of the current year, together with information concerning production, are presented below. All direct materials come from Department #1. The units completed include the 1,200 in process at the beginning of the period. Department #2 uses FIFO costing.

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What are the total costs to be accounted for on the production cost report for Department #2 for the period?

• A) $16,400.
• B) $17,600.
• C) $11,600.
• D) $12,660.

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Definitions:

Mesenteries

Folds of peritoneal tissue that attach the intestines to the abdominal wall, containing blood vessels, nerves, and lymphatics to support the intestines and maintain their structure.

Greater Omentum

Peritoneal fold passing from the greater curvature of the stomach to the transverse colon, hanging like an apron in front of the intestines.

GI Tract

The gastrointestinal tract, a continuous tube running from the mouth to the anus, responsible for digestion and absorption of nutrients.

Liquefying

The process of turning a substance into a liquid, either through heating, pressure change, or chemical reaction.