Cheese Heads Cheddar Utilizes a Process Costing System

question 96

Multiple Choice

Cheese Heads Cheddar utilizes a process costing system.The beginning Work in Process Inventory in the Cutting Department consisted of 16,000 units which were 100% complete with respect to materials and 20% complete with respect to conversion costs.The ending Work in Process Inventory consisted of 12,000 units which were 100% complete with respect to materials and 50% complete with respect to conversion costs.The total cost in beginning inventory was $65,000 with an additional $270,400 added during the period.During the month, 62,000 units were transferred out to the next department.The equivalent cost per unit was $1.50 for materials and $3.30 for conversion costs.How much is the total cost of the inventory transferred out during the period?

• A)$389,000
• B)$224,400
• C)$297,600
• D)$93,000

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Definitions:

Apical

Pertaining to the apex or tip of a structure, such as the apical pulse found at the tip of the heart.

Pulse Rate

The number of heartbeats per minute, a vital sign used to assess the heart's rhythm and strength.

Bradycardia

A slower than normal heart rate, typically defined as a heart rate less than 60 beats per minute in adults.

Beats/Minute

A unit of measure used to quantify heart rate, representing the number of heartbeats in one minute.