Roth Company Had the Following Data Available The Ending Inventory of Work in Process Is _____

question 103

Multiple Choice

Roth Company had the following data available: $$\begin{array} { l r } \text { B eginring direct-materials inventory } & \$ 26,000 \\\text { Beginning WIP Inventory } & 64,000 \\\text { Beginning finished-goods inventory } & 58,000 \\\text { Direct materials purchased on account } & 148,000 \\\text { Direct materials requisitioned } & 82,000 \\\text { Direct-labor cost incurred } & 130,000 \\\text { Factory overhead incurred } & 146,000 \\\text { Cost of goods completed } & 292,000 \\\text { Cost of goods sold } & 256,000 \\\text { Overhead applicati on rate } & 150 \% \\\quad \text { as a percent of direct-labor cost) } &\end{array}$$ The ending inventory of work in process is _____.

• A)$438,000
• B)$179,000
• C)$130,000
• D)$422,000

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Definitions:

Grid Cells

Specialized neurons in an area of the brain involved with navigation and spatial memory, which activate to form a virtual grid map of the surrounding area.

Entorhinal Cortex

A part of the brain located in the medial temporal lobe, playing a crucial role in memory and navigation.

Spatial Coordinate

A set of values that determine the precise position of a point or object in a space.

Explicit Memory

A form of enduring memory that entails the deliberate recall of facts, past events, and ideas.