Use the Following Information for the Next 4 Questions

question 27

Multiple Choice

Use the following information for the next 4 questions.
Beginning work in process consists of 7,000 units, 55% complete. 50,000 units were started and ending work in process is 5,000 units, 25% complete. Normal spoilage is equal to 10% of the units inspected. The inspection point occurs at the 20% point and 7,000 units were rejected. Direct materials are added at the 50% point, direct labor at 30% and overhead is applied uniformly. The costs per equivalent unit are: direct material $1.00; direct labor $1.50; overhead $2.00.
-The cost of the ending work in process is

• A) $2,500
• B) $2,850
• C) $2,700
• D) $4,000

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Definitions:

Sphincters

Circular muscles that control the passage of substances through the openings of the body.

Dentin

A calcified tissue that lies beneath the enamel and cementum of teeth, providing structure and sheltering the pulp.

Enamel

The hard, outermost layer of a tooth that protects it from decay.

Liver

A vital organ in the body responsible for processing nutrients from food, detoxifying harmful substances, and producing bile for digestion.