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

---

Definitions:

Iron-Eating Bacteria

Microorganisms that derive their energy by oxidizing ferrous iron compounds, leading to the corrosion of iron-based materials.

Basketball Player

An athlete who participates in basketball, a team sport involving shooting a ball through an opponent's hoop to score points.

Juicy

Juicy refers to something that is full of juice or moisture, often used to describe flavorful and succulent fruits or stories that are especially interesting and scandalous.

Barbecue

A cooking method involving grilling, smoking, or roasting meats and vegetables, especially outdoors, and often accompanied by a distinctive sauce.