The Following Information Relates to the Cutting Department of Kittina

question 211

Multiple Choice

The following information relates to the Cutting Department of Kittina Corporation for the month of February. Kittina uses a first-in, first-out process costing system. All materials at Kittina are added at the beginning of the production process. On February 1, the work in process inventory account contained $55,620 of material cost and $123,120 of conversion cost. Cost per equivalent unit for February was $3.10 for materials and $7.50 for conversion costs.What total amount of cost should be assigned to the units completed and transferred out during February?

• A) $1,814,040
• B) $1,743,300
• C) $1,922,040
• D) $1,812,600

---

Definitions:

Constitution

A written or unwritten system of fundamental laws and principles governing a nation, state, or organization.

Markets

Physical or virtual places where goods, services, or securities are exchanged between buyers and sellers.

Positivism

A philosophical approach asserting that knowledge should be based on empirical and scientific evidence rather than theories.

Scientific Revolution

The period in history during the 16th and 17th centuries marked by major advances in science, transforming views of society and the natural world.