Colil Computer Systems, Inc

question 113

Multiple Choice

Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $301,000 were used during the month. Work-in-process records revealed that 11,000 card units were started in January, 5500 card units were complete, and 5400 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.
What is the amount allocated to the work-in-process ending inventory? (Round any cost per unit calculations to the nearest cent.)

• A) $49,235
• B) $59,321
• C) $2736
• D) $75,240

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Definitions:

Ampicillin

A type of antibiotic used to treat a variety of bacterial infections by preventing bacteria from growing.

Capsules

Hollow, cylindrical dosage forms for oral administration, enclosing medications in a digestible outer shell, often made from gelatin or a plant-based alternative.

Ampicillin Suspension

A liquid antibiotic formulation used to treat various bacterial infections, especially those caused by penicillin-sensitive bacteria.

Mg

A chemical element with the symbol Mg and atomic number 12, known as magnesium, which is a shiny gray solid and plays important roles in the human body.