In the Month of April a Department Had 500 Units

question 165

Multiple Choice

In the month of April a department had 500 units in the beginning work in process inventory that were 60% complete. These units had $60000 of materials costs and $45000 of conversion costs. Materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During April 10000 units were completed and transferred to the finished goods inventory and there were 2000 units that were 25% complete in the ending work in process inventory on April 30. During April manufacturing costs charged to the department were: Materials $1380000; Conversion costs $1530000. The cost assigned to the units in the ending work in process inventory on April 30 was

• A) $360000.
• B) $315000.
• C) $240000.
• D) $435000.

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Definitions:

Beneficence

An ethical principle that involves acting in the best interest of others by promoting their well-being.

Double Effect

A principle in ethics that allows actions which have both a positive effect and a harmful side effect, if the action itself is morally good or neutral, the good effect is intended, and the good outweighs the bad.

Perfect Duty

A moral obligation that must always be followed without exception.

Beneficence

The ethical principle of acting to benefit others, promoting their well-being.