Samantha's Office Supplies Manufactures Desk Organizers in Its Processing Department

question 21

Multiple Choice

Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to undetectable material defects. Spoiled units generally constitute 4% of the good units. Data provided for February 2017 are as follows:

What is the total costs of all the units that were initially in the beginning work-in-process inventory and were subsequently shipped? Take into account the costs related to the completion of the conversion of the units during the month. Use the FIFO method of process costing. (Round any cost per unit calculations to the nearest cent.)

• A) $35,363
• B) $360,400
• C) $395,763
• D) $195,016

---

Definitions:

Self-Disclosure

The act of revealing personal or private information about oneself to others, which can facilitate intimacy and trust in relationships.

Intimate Knowledge

Deep, often personal understanding of a subject or another individual.

Pre-Operative

Referring to the period or phase before a surgical procedure.

Cardiac Patients

Individuals diagnosed with diseases or conditions affecting the heart and blood vessels.