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:

Cognitive Theory

A theory of psychology that emphasizes the importance of mental processes in how people process information, perceive, remember, and learn.

Psychosocial Theory

A framework proposed by Erik Erikson that outlines eight stages of psychological development, from infancy through adulthood, each characterized by a specific conflict that contributes to a person’s growth.

Learning Theory

A conceptual framework that describes how knowledge, skills, attitudes, or behaviors are acquired, processed, and retained.

Emotional Needs

Fundamental psychological necessities for wellbeing, including feeling loved, understood, and valued.