The Following Information Is Available for Department a for the Month

question 59

Multiple Choice

The following information is available for Department A for the month of January:
$\begin{array}{lcc}& \underline{\text {Units}}&\underline{\text{cost}} \\\text { Work in process, January } 1 \text { (70\% complete) } & 10,000 & \\ \text { Direct materials } & & \$ 36,000 \\ \text { Direct labour } & & 18,000 \\\text { Manufacturing overhead } & &\underline{ 24,000} \\ \text { Total work in process, January } 1 & &\underline{ \$ 78,000 }\\ \begin{array}{l}\text { Started in production during January } \\\text { Costs added: }\end{array} & 40,000 & \\ \text { Direct materials } & & \$ 108,000 \\ \text { Direct labour } & & 48,000 \\ \text { Manufacturing overhead } & &\underline{ 60,600} \\\text { Total costs added during January } & & \underline{\$ 216,600 }\\\text { Work in process, January } 31 \text { ( } 80 \% \text { complete) }&4,000\end{array}$ Materials are added at the beginning of the process.Round unit costs to two decimal places.
-Refer to the figure.What is the cost of goods transferred out using the weighted average method?

• A)$241,500
• B)$273,240
• C)$273,600
• D)$309,800

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Definitions:

Transgressions

Acts that go against a moral code, law, or rule, leading to violations of social norms or expectations.

Bizarre

Very strange or unusual.

Distress

Negative stress resulting from adverse circumstances or challenges leading to strain or discomfort.

Disintegration

The process of breaking down or dissolving, which in psychological terms can refer to the disorganization or fragmentation of thought processes.