Materials Costs of $300,000 and Conversion Costs of $321,300 Were

question 152

Multiple Choice

Materials costs of $300,000 and conversion costs of $321,300 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 100,000 units were started into production in September, and there were 8,000 units in ending work in process that were 40% complete at the end of September.
What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September?

• A) $276,000.
• B) $586,500.
• C) $621,300.
• D) $637,800.

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Definitions:

Civil Rights Movement

A social and political movement primarily during the 1950s and 1960s in the United States, aimed at ending racial discrimination and securing legal rights for African Americans.

Breeding Ground

An environment that facilitates or fosters the growth or development of certain traits or entities.

Social Integration

The process by which individuals or groups are incorporated into the social structure, becoming integrated into the values, norms, and practices of society.

Bureaucratization

The process by which an organization becomes increasingly governed by formal rules and standards, leading to structured and often complex administrative procedures.