Z-Bar Sweets Uses a Process Costing System

question 15

Multiple Choice

Z-Bar Sweets uses a process costing system.During August, the Mixing Department transferred out 65,000 units.On August 31, the Mixing Department held 22,000 equivalent units of material and 20,150 equivalent units of labor and overhead.The cost per equivalent unit was $5.50 for materials and $5.00 for labor and overhead.How much was the total balance in the Work in Process inventory account on August 31?

• A)$271,250
• B)$463,750
• C)$221,750
• D)$192,500

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