Selah Manufacturing Makes a Quality-Improvement Device for the Aeronautical Industry

question 87

Multiple Choice

Selah Manufacturing makes a quality-improvement device for the aeronautical industry. The company uses a process costing system and has only a single processing department. The following information pertains to operations for the month of May:
$\begin{array} { | l | r | } \hline & \text { Number of Units } \\\hline \text { Beginning work in process inventory } & 16,000 \\\hline \text { Units started into production during May } & 100,000 \\\hline \text { Units completed during May } & 92,000 \\\hline \text { Ending work in process inventory } & 24,000 \\\hline\end{array}$ The beginning work-in-process inventory was 60% complete with respect to materials and 20% complete with respect to conversion costs. The ending work-in-process inventory was 90% complete with respect to materials and 40% complete with respect to conversion costs. The costs were as follows:
$\begin{array} { |l | r | r | r | } \hline & \text { Materials } & \text { Conversion } & \text { Total } \\\hline \begin{array} { l } \text { Beginning work-in- } \\\text { process inventory }\end{array} & \$ 54,560 & \$ 35,560 & \$ 90,120 \\\hline \begin{array} { l } \text { Costs incurred } \\\text { during May }\end{array} & \$ 468,000 & \$ 574,040 & \$ 1,042,040 \\\hline \text { Total } & \$ 522,560 & \$ 609,600 & \$ 1,132,160 \\\hline\end{array}$
- Suppose there was no separate breakdown of the total cost of the beginning work-in-process inventory of $90,120 into materials ($54,560) and conversion ($35,560) .Which method of accounting would not have been possible to use?

• A) Process costing, using weighted-average.
• B) Process costing, using FIFO.
• C) Process costing using either weighted-average or FIFO.
• D) Operations costing.

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Definitions:

Emotional Methods

Techniques or processes used to understand, express, or manage emotions.

Cognitive Methods

Techniques or processes employed to enhance learning, memory, and problem-solving, based on understanding mental functions.

Behavioral Methods

Techniques and strategies used in psychology to study and modify observable behaviors through conditioning and reinforcement.

Emotion-focused Coping

A stress management strategy where the individual seeks to reduce emotional distress by focusing on and managing their feelings about a situation.