Rawlings, Inc During January, 26,750 Units Were Completed and Transferred to the Mixing

question 69

Multiple Choice

Rawlings, Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the Mixing Department. Information for the Mixing Department for January follows: $\begin{array}{lr}\text { Work in process, January } 1: & \\\text { Units (35\% complete) } & 7,500 \\\text { Direct materials } & \$ 36,000 \\\text { Direct labor } & \$ 45,000 \\\text { Overhead } & \$ 15,000\end{array}$ During January, 26,750 units were completed and transferred to the Molding Department. The following costs were incurred by the Mixing Department during January: $\begin{array}{lr}\text { Direct materials } & \$ 133,050 \\\text { Direct lab or } & 180,000 \\\text { Overhead (applied) } & 45,000\end{array}$
There were 3,750 units that were 80 percent complete remaining in Mixing at January 31. The cost of goods transferred to the Molding Department during January using the FIFO method is

• A)$414,450.
• B)$391,575.
• C)$323,400.
• D)none of the above.

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Definitions:

Relabeling

A cognitive behavioral technique where negative or distressing labels about oneself or situations are consciously replaced with more positive or neutral ones.

Structural Therapist

A therapist specialized in structural family therapy, focusing on restructuring the family system to improve dynamics.

Enactment

In psychotherapy, actively playing out or engaging in specific behaviors or role plays to resolve conflicts or understand complex feelings.

Systems Therapies

A group of therapies focusing on the interactions and dynamics within family systems or social systems to address psychological problems.