Kota Toy Corporation Manufactures Lizard Dolls in Two Departments, Molding

question 120

Multiple Choice

Kota Toy Corporation manufactures lizard dolls in two departments, Molding and Assembly. In the Molding Department, plastic is injected into a lizard-shaped mold. The dolls that come out of the molds are then transferred to the Assembly Department where hair is applied. Kota uses a weighted-average process cost system to collect costs in both departments.
On January 1, the Molding Department had 4,000 dolls in process. These dolls were 100% complete with respect to direct materials and 70% complete with respect to conversion cost. During January, Molding completed 79,000 dolls. On January 31, Molding had 7,000 dolls in work in process. These dolls were 100% complete with respect to direct materials and 25% complete with respect to conversion cost.
-How many units were started into production during February?

• A) 9,800
• B) 11,000
• C) 10,000
• D) 9,000

---

Definitions:

Kubler-Ross's Typology

A model outlining five stages of grief (denial, anger, bargaining, depression, and acceptance), proposed by Elisabeth Kübler-Ross to describe the process of emotional and psychological response to loss.

Imminent

Describes something about to happen or looming in the near future.

Acceptance

The act of recognizing and welcoming something or someone's existence, condition, or beliefs without attempting to change them.

Crisis Situation

A critical or unstable time or state of affairs in which a decisive change is impending, often characterized by high levels of uncertainty and stress.