In the Month of April, a Department Had 500 Units

question 11

Multiple Choice

In the month of April, a department had 500 units in the beginning work in process inventory that were 60% complete. These units had $30,000 of materials costs and $22,500 of conversion costs. Materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During April, 10,000 units were completed and transferred to the finished goods inventory and there were 2,000 units that were 25% complete in the ending work in process inventory on April 30. During April, manufacturing costs charged to the department were: Materials $690,000; Conversion costs $765,000.
The cost assigned to the units in the ending work in process inventory on April 30 was

• A) $180,000.
• B) $157,500.
• C) $120,000.
• D) $217,500.

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Definitions:

Interpretive

A descriptor used to indicate a perspective or research approach that seeks to understand how humans interpret or make sense of events in their lives. Interpretive studies can be understood as attempts to place oneself "in the other person’s shoes."

Experimental Science

A branch of science that relies on controlled experiments to validate hypotheses and theories.

Synchronous

Coordinated communication—for example, focus group members interacting with each other in “real time.”

Real Time

A mode of operation in computing where processes are executed immediately and without delay.