Use the Following Information for the Next 4 Questions

question 78

Multiple Choice

Use the following information for the next 4 questions.
Tong, Inc. is a manufacturing company that uses a process costing system. All direct material is added at the start of the process, and spoilage is discovered at the end. During the first period of operations 15,000 units of material were placed into production at a cost of $20 each (ignore conversion costs for this process) . Ending work in process was 2,000 units, good units completed totaled 11,000 units, and normal spoilage is 15% of the units surviving inspection. Inspection takes place after the units are completed.
-The unit cost assigned to the ending work in process inventory is

• A) $-0-
• B) $22.61
• C) $20.00
• D) $24.00

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Definitions:

Hepatitis B

An infectious disease leading to inflammation of the liver due to HBV, which can lead to chronic liver disease and liver cancer.

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Small parasites that infest the hair in the pubic area, also known as "crabs."

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