Refresh Produces Soft Drinks and Sodas

question 132

Multiple Choice

Refresh produces soft drinks and sodas. Production of 100,000 liters was started in February, 85,000 liters were completed. Material costs were $38,220 for the month while conversion costs were $16,380. There was no beginning work-in-process; the ending work-in-process was 40% complete.
- What is the cost of the product that remains in work-in-process?

• A) $16,380.
• B) $51,000.
• C) $3,600.
• D) $9,000.

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Definitions:

Electrons

Negatively charged subatomic particles that orbit the nucleus of an atom, involved in chemical bonds and electricity.

Transferred

Moved or shifted from one place, person, or thing to another.

Proton

Positively charged particle in the nuclei of atoms.

Electric Charge

A physical property of matter that causes it to experience a force when placed in an electromagnetic field.