Department J Had No Work in Process at the Beginning

question 29

Multiple Choice

Department J had no work in process at the beginning of the period, 18,000 units were completed during the period, and 2,000 units were 30% completed at the end of the period. The following manufacturing costs were debited to the departmental work in process account during the period. Assume the company uses FIFO and rounds cost per unit to two decimal places.Direct materials (20,000 at $5) $100,000
Direct labor
142,300
Factory overhead
57,200
-Assuming that all direct materials are placed in process at the beginning of production, the total cost of the 18,000 units completed during the period is

• A)$256,500
• B)$199,500
• C)$299,500
• D)$269,550

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Definitions:

Probate Court

A specialized court with authority over matters related to the deceased’s estate, including distribution of assets and wills.

Bailment

describes a legal relationship in which one party temporarily relinquishes possession but not ownership of a piece of property to another party under agreement.

Carport

A covered structure used to provide limited protection to vehicles, primarily from rain and snow, which unlike a garage, is open on two or more sides.

Liable

Refers to being legally responsible for something, usually implying a duty to make restitution for harm or damage caused.