Use the Following Information to Answer Questions
Department T45

question 50

Multiple Choice

Use the following information to answer questions
Department T45 of a two department-production process showed the following units:
$\begin{array}{cc} \text { Beginning Work in Process. } & \text {15.000 \text { units } }\\ \text {Ending Work in Process } & \text {17.000 \text { units } }\\ \text { Total units to be accounted for } & \text {75.000 \text { units } }\\\end{array}$

-How many units were started into production in Department T45?

• A)92,000
• B)90,000
• C)58,000
• D)60,000

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Definitions:

Administrative Expense

Costs related to the general operation of a business that cannot be directly linked to any specific business activity, product, or service.

Flexible Budget

A budget that adjusts or flexes with changes in volume or activity levels of a company, allowing for more accurate budgeting.

Materials

Basic elements or substances used in the production or manufacturing of goods.

Spending Variance

The difference between the actual amount spent and the budgeted or planned amount in a given period.