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Shiffon Electronics Manufactures Music Player

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Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing.
The following information is available for the month of March 2017 for the Assembly department.
Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing. The following information is available for the month of March 2017 for the Assembly department.   What amount of direct materials costs is assigned to the ending Work-in-Process account for March? (Round intermediary calculations to the nearest whole dollar.)  A)  $47,931 B)  $96,621 C)  $104,632 D)  $144,480
What amount of direct materials costs is assigned to the ending Work-in-Process account for March?
(Round intermediary calculations to the nearest whole dollar.)


Definitions:

Coagulation

Process of changing from liquid to solid, especially of blood; formation of a blood clot.

Chemotaxis

The act of an organism or cell moving towards or away from a chemical signal.

Diapedesis

Passage of blood or any of its formed elements through the intact walls of blood vessels.

Margination

The process by which leukocytes move to the periphery of blood vessel walls in response to inflammation or infection.

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