The Balances in Dellco Company's Accounts at the End of the Period

question 143

Multiple Choice

The balances in Dellco Company's accounts at the end of the period were: $\begin{array}{lr}\text { Work in Process Inventory } & \$ 40,000 \\\text { Finished Goods Inventory } & 60,000 \\\text { Cost of Goods Sold } & 300,000 \\\text { Manufacturing Overhead (credit balance) } & 12,000\end{array}$ If the balance in the Manufacturing Overhead account is considered immaterial, which of the following represents the amounts that should be adjusted to the Work in Process Inventory account?

• A)$0
• B)Debit of $12,000
• C)Credit of $12,000
• D)Credit of $9,000

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Definitions:

Tuna

A species of saltwater fish that belongs to the tribe Thunnini, a subgrouping of the mackerel family.

Extant Mammal Groups

Currently living mammalian groups, such as marsupials, rodents, and primates, that have differentiated into distinct species through evolution.

Dinosaurs

A diverse group of reptiles of the clade Dinosauria that first appeared during the Mesozoic Era.

Flowering Plants

Plants that produce flowers as reproductive structures, capable of developing into fruit and seeds.