Department J Had No Work in Process at the Beginning

question 17

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) : Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the departmental work in process inventory at the end of the period?

• A) $90,000
• B) $283,140
• C) $199,500
• D) $16,438

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Definitions:

Compound

refers to a substance formed by the chemical combination of two or more elements in definite proportions and with specific chemical properties.

σ* Molecular Orbital

An antibonding molecular orbital formed by the out-of-phase combination of atomic orbitals.

Nodes

Points along a standing wave where the wave amplitude is zero, or points in an atom where the probability of finding an electron is zero.

π Molecular Orbitals

Orbitals formed by the overlap of p orbitals on adjacent atoms, significant in determining the bonding and properties of molecules.