A Sporting Goods Manufacturer Buys Wood as a Direct Material $\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 33,000 \\\hline \text { Conversion costs } & \$ 17,000 \\\hline\end{array}$

question 83

Multiple Choice

A sporting goods manufacturer buys wood as a direct material for baseball bats. The Forming Department processes the baseball bats, and the bats are then transferred to the Finishing Department where a sealant is applied. There was no beginning work-in-process inventory in the Forming Department in May. The Forming Department began manufacturing 10,000 Casey Slugger baseball bats during May. Costs for the Forming Department for the month of May were as follows:
$\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 33,000 \\\hline \text { Conversion costs } & \$ 17,000 \\\hline\end{array}$ A total of 8,000 bats were completed and transferred to the Finishing Department during May. The ending work-in-process inventory was 100% complete with respect to direct materials and 25% complete with respect to conversion costs. The company uses the weighted-average method of process costing.


-What was the cost of the work-in-process inventory in the Finishing Department at the end of May?

• A) $7,600.
• B) $10,000.
• C) $2,500.
• D) $4,000.

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Definitions:

Stage 1 Sleep

The initial phase of sleep, characterized as the transition period from wakefulness to sleep, during which individuals are easily awakened and may experience a sensation of falling.

Dreams

The sequences of thoughts, images, and sensations occurring in a person's mind during sleep.

Typical Adult

A reference to an average adult in terms of development, behavior, or characteristics, within a standard or normative framework.

Sleep

A natural, reversible state of reduced responsiveness to external stimuli and relative inactivity, accompanied by a loss of consciousness.