Department S Had No Work in Process at the Beginning

question 160

Multiple Choice

Department S had no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $84,000; 9,000 units were completed during the period; and 3,000 units were 30% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $49,500 and factory overhead was $9,900.
The total cost of units completed during the period were

• A) $117,000
• B) $143,400
• C) $121,000
• D) $127,450

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Definitions:

Maladaptive

Behaviors or thought patterns that inhibit an individual's ability to adjust healthily to particular situations.

Right from wrong

The moral ability or capacity to distinguish ethical actions from unethical ones.

Self-efficacy

An individual's belief in their own ability to complete tasks and achieve goals.

Cognitive appraisal

The process of interpreting and evaluating an event or situation that leads to an emotional response.