Outose Concept Manufactures Small Tables in Its Processing Department

question 128

Multiple Choice

Outose Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Inspection occurs when units are 55% converted. Spoiled units generally constitute 5% of the good units. Data for December 2017 are as follows:

What is the amount of direct materials and conversion costs assigned to ending work in process using the weighted-average process-costing method? (Round any cost per unit calculations to the nearest cent.)

• A) $40,484; $49,644
• B) $74,860; $51,870
• C) $74,100; $52,402
• D) $156,293; $12,620

---

Definitions:

Democratic Republic of the Congo

A country located in Central Africa, known for its rich natural resources and complex political history.

Clean Drinking Water

Water that is safe for consumption, free from contaminants and pollutants, essential for health and wellbeing.

Lack Access

The condition of being unable to reach, use, or benefit from resources, services, or opportunities, often due to various barriers.

Infant Mortality Rate

A statistical measure indicating the number of deaths of infants under one year of age per 1,000 live births in a given year.