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:

Loosely Cemented Gravel

A type of sedimentary deposit composed of gravel particles that are held together by a weak cementing material.

Vesicular Volcanic Rock

Rock that contains small cavities or vesicles, formed by gas bubbles trapped during volcanic solidification.

Unsaturated Zone

The layer of the earth's crust above the water table where the pore spaces are not fully filled with water.

Pore Spaces

Voids or gaps within a material or rock, often filled with fluid or gas, influencing the material's properties.