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

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Definitions:

Theory Of Mind

The ability to attribute mental states—beliefs, intents, desires, emotions, knowledge—to oneself and others and to understand that others have beliefs, desires, and intentions that are different from one's own.

Cognitive Flexibility

The mental ability to switch between thinking about two different concepts, and to think about multiple concepts simultaneously.

False Beliefs

Incorrect or unfounded convictions held despite contrary evidence.

Family Engagement

The involvement of family members in a person's educational, medical, or psychological treatment and interventions, often aiming to improve outcomes.