Following Information for the Year 2012 -
Please Refer to the T-Accounts Below Which Show

question 118

Multiple Choice

following information for the year 2012:
$$\begin{array} { l r } \text { Beginning balance-work in process inventory } & \$ 12,000 \\\text { Ending balance-work in process inventory } & \$ 28,000 \\\text { Beginning balance-direct materials inventory } & \$ 42,000 \\\text { Ending balance-direct materials inventory } & \$ 30,000 \\\text { Purchases-direct materials } & \$ 180,000 \\\text { Direct labor } & \$ 235,000 \\\text { Indirect materials } & \$ 23,500 \\\text { Indirect labor } & \$ 9,500 \\\text { Depreciation on factory plant \& equipment } & \$ 12,000 \\\text { Plant utilities \& insurance } & \$ 135,000\end{array}$$
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Please refer to the T-accounts below which show the beginning balances for the year.
Use the T-accounts to record the transactions for the year. What is the ending balance in the work in process account?

• A) $28,000
• B) $12,000
• C) $22,000
• D) $30,000

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Definitions:

Nursing Process

A systematic approach used by nurses to assess patients, diagnose needs, plan and implement care, and evaluate patient outcomes.

Assessment Data

Information and data collected during an evaluation process, often used to make decisions or diagnoses.

Health Status

A description of a person's overall health, accounting for physical, psychological, and social well-being.

Nursing History

A record of a patient's health background, including medical, surgical, and pharmacological information, gathered by nursing personnel.