Use This Information About Department J to Answer the Questions

question 1

Multiple Choice

Use this information about Department J to answer the questions that follow.
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Department J had no work in process at the beginning of the period. 18,000 units were completed during the period, and 2,000 units were 30% completed at the end of the period. The following manufacturing costs were debited to the departmental work in process account during the period (assume the company uses FIFO and rounds cost per unit to two decimal places) :
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$$\begin{array} { l r } \text { Direct materials } ( 20,000 \text { at } \$ 5 ) & \$ 100,000 \\\text { Direct labor } & 142,300 \\\text { Factory overhead } & 57,200\end{array}$$
-Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the departmental work in process inventory at the end of the period?

• A) $90,000
• B) $283,140
• C) $199,500
• D) $16,438

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Definitions:

Employment

The condition of having paid work or being engaged in a professional activity for remuneration.

Equal Employment Opportunity

Policies and regulations that ensure all individuals have an equal chance for employment, without discrimination.

Personnel Department

A division within an organization focused on managing employee-related tasks, such as hiring, training, and addressing workplace issues.

External Concern

Issues or factors outside an organization that affect its operations or decisions.