Jared Beverage Corporation Uses a Process Costing System to Collect

question 132

Multiple Choice

Jared Beverage Corporation uses a process costing system to collect costs related to the production of its celery flavored cola.The cola is first processed in a Mixing Department at Health and is then transferred out and finished up in the Bottling Department.The finished cases of cola are then transferred to Finished Goods Inventory.The following information relates to the company's two departments for the month of January:
How many cases of cola were completed and transferred to Finished Goods Inventory during January?

• A) 70,000
• B) 63,000
• C) 58,000
• D) 77,000

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Definitions:

Random Access Files

Files that allow data to be read or written in any order, not necessarily sequentially.

Current Position

Refers to the immediate location in a data stream or file where the next read or write will occur.

Ftell()

A function in many programming languages that returns the current position in a file.

Random Access Files

Files that allow data to be read or written in any order, as opposed to sequential access where data is read in order.