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

question 61

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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The cost of the ending Work-in-Process Inventory is:

• A) $2,600.
• B) $1,600.
• C) $600.
• D) $1,000.

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Definitions:

Piaget

A Swiss psychologist known for his pioneering work in child development, particularly regarding the stages of cognitive growth.

Sensorimotor

Pertains to the developmental stage in children from birth to approximately 2 years of age, where they begin to understand the world through physical actions and sensory experiences.

Concrete Operational

A phase in Piaget's model of cognitive growth where kids develop the capacity to logically process tangible occurrences.

Piagetian Stage

Refers to the phases in Jean Piaget's theory of cognitive development, outlining how children's understanding of the world changes as they grow.