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:

Specific Performance

A legal remedy requiring a party to perform their part of a contract, rather than simply paying damages for non-performance.

Personal Services

Services provided by individuals that require a personal presence and talent, often relating to care, advice, or aesthetic enjoyment.

Complete Performance

The full execution of duties or services as stipulated in a contract without any deviations or failures.

Discharge Agreement

A legal document that releases parties from their contractual obligations or settles their debts.