The Allen Company Has the Following Information for the Assembly

question 116

Multiple Choice

The Allen Company has the following information for the Assembly Department for the month of October: $\begin{array}{lr}\text { Materials purchased } & 45,000 \\\text { Materials used } & 49,000 \\\text { Direct labor } & 30,000 \\\text { Actual manufacturing overhead } & 56,000 \\\text { Cost of goods completed and transferred to the Finishing Dept. } & 125,000\end{array}$ Overhead rate is 200 percent of direct labor costs. Allen Company uses a process costing system for the Assembly Department.
What is the total amount of debits to Work in Process-Assembly Department for October?

• A)$125,000
• B)$131,000
• C)$139,000
• D)$109,000

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Definitions:

Cognitive-Behavioral Models

Psychological frameworks focusing on understanding and changing maladaptive cognitions and behaviors to treat disorders.

Motivations

The reasons or driving forces behind an individual's actions, desires, and needs.

Reinforcers

Any stimulus which strengthens or increases the probability of a specific response or behavior by providing a consequence an individual finds rewarding.

Syndrome Model

A conceptual approach that describes a syndrome as a set of symptoms occurring together consistently enough to constitute a recognizable condition.