In February, One of the Processing Departments at Wyke Corporation

question 205

Multiple Choice

In February, one of the processing departments at Wyke Corporation had ending work in process inventory of $15,000. During the month, $264,000 of costs were added to production and the cost of units transferred out from the department was $273,000. The company uses the first-in, first-out method in its process costing system. In the department's cost reconciliation report for February, the total cost to be accounted for would be:

• A) $288,000
• B) $576,000
• C) $39,000
• D) $552,000

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Definitions:

Repression

A defense mechanism where the mind unconsciously blocks unwanted memories, thoughts, or feelings from conscious awareness.

Unconscious Conflict

A psychological struggle within the subconscious mind, stemming from incompatibility between desires or between desires and moral codes, often influencing behavior and emotions.

Transference

In psychotherapy, the process by which patients project feelings and attitudes from past relationships onto their therapist.

Pleasure Principle

A psychoanalytic concept that drives people to seek immediate gratification of needs and desires.