Beckner Inc The Total Ending Work-In-Process for September Is:
A)$68,000
B)$101,000
C)$133,450

question 28

Multiple Choice

Beckner Inc. is a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours are 133,000 and estimated factory overhead is $784,700. The following information is for September. Job X was completed during September, while Job Y was started but not finished. $\begin{array}{lr}\text { September 1, inventories: }\\\text { Materials }&\$24,000\\\text { Work-in-process (All Job X) } & 53,400 \\\text { Finished goods } & 105,600\\\text { Materials purchases }&\$157,000\\\text { Direct materials requisitioned: }\\\text { Job X } & \$5 74,000 \\\text { Job Y } &68,000 \\\text { Direct labor hours: } & \\\text { Job X } & 7,000 \\\text { Job Y } & 5,500\\\text { Labor costs incurred: }\\\text { Direct labor ( } \$ 6.00 \text { per hour) }&\$75,000\\\text { Indirect labor } & 24,200 \\\text { Factory supervisory salaries } & 11,100 \\\text { Rental costs: } &\\\text { Factory }&\$9,300\\\text { Administrative offices }&3,200\\\text { Total equipment depreciation costs: }\\\text { Factory } & \$ 10,400 \\\text { Administrative offices } & 2,800 \\\text { Indirect materials used } & \$ 17,800\end{array}$ The total ending work-in-process for September is:

• A)$68,000
• B)$101,000
• C)$133,450
• D)$157,300
• E)$53,400

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Definitions:

Peripheral Nervous System

The part of the nervous system that consists of the nerves and ganglia outside of the brain and spinal cord.

Central Nervous System

The complex of nerve tissues that controls the activities of the body, comprising the brain and spinal cord.

Autonomic Nervous System

A component of the peripheral nervous system that regulates involuntary physiological processes including heart rate, digestion, respiratory rate, pupillary response, urination, and sexual arousal.

Functional Imaging

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