Reference: 04-09
Kimbeth Manufacturing Makes Dust Density Sensors (DDS), a Safety

question 56

Multiple Choice

Reference: 04-09
Kimbeth Manufacturing makes Dust Density Sensors (DDS) , a safety device for the mining industry. The company uses a process costing system and has only a single processing department. The following information pertains to operations for the month of May: $\begin{array}{|l|l|}\hline & \text { Units } \\\hline \text { Beginning work in process inventory } & 16,000 \\\hline \text { Started into production during May } & 100,000 \\\hline \text { Completed during May } & 92,000 \\\hline \text { Ending work in process inventory } & 24,000 \\\hline\end{array}$
The beginning work in process inventory was $60 \%$ complete with respect to materials and $20 \%$ complete with respect to conversion costs. The ending work in process inventory was $90 \%$ complete with respect to materials and $40 \%$ complete with respect to conversion costs. The costs were as follows:
$\begin{array}{|l|l|l|}\hline & \text { Conversion } & \text { Materials } \\\hline \text { Beginning work in process inventory } & \$ 54,560 & \$ 35,560 \\\hline \text { Costs incurred during May } & \$ 468,000 & \$ 574,040 \\\hline\end{array}$
-Using the FIFO method, the total cost of units in ending work in process is ?( Round th? per unit value to the nearest cent and do not round other intermediate calculations )

• A)$104,000.
• B)$128,000.
• C)$164,883.
• D)$153,000.

---

Definitions:

Huntington Disease

Autosomal dominant genetic disorder that affects the nervous system; results in a progressive loss of neurons in the brain.

Alzheimer Disease

Disease of the central nervous system (brain) that is characterized by an accumulation of beta amyloid protein and neurofibrillary tangles in the hippocampus and amygdala.

Parkinson Disease

A degenerative disorder of the central nervous system that primarily affects movement, often including tremors and stiffness.