Mocha Company Manufactures a Single Product by a Continuous Process

question 14

Multiple Choice

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. Work in process at the beginning of the period for Department 1 was $75,000, and work in process at the end of the period totaled $60,000. The records indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 2 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs into Department 3 during the period is

• A) Work in Process-Department 3 Work in Process-Department 2 585,000
• 585,000
• B) Work in Process-Department 3 Work in Process-Department 2 570,000
• 570,000
• C) Work in Process-Department 3 Work in Process-Department 2 555,000
• 555,000
• D) Work in Process-Department 3 Work in Process-Department 2 165,000
• 165,000

Know the principles and disputes related to easements.

Understand the structure and functions of the corpus callosum.

Recognize the developments in motor skills during early childhood.

Grasp the concept of brain plasticity and its implications for learning and recovery from injuries.

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Definitions:

Adaptation

The process by which an organism becomes better suited to its environment.

Survival

The state of continuing to live or exist, typically in spite of an ordeal, danger, or hardship.

Emotions

Complex psychological states that involve physiological arousal, expressive behaviors, and conscious experience.

Observable Behaviours

Actions or reactions of an individual, in response to external or internal stimuli, that are visible and measurable.