The Following Is an Account for a Production Department, Showing

question 137

Multiple Choice

The following is an account for a production department, showing its costs for one month: Assume that materials are added at the beginning of the production process and that direct labor and overhead are applied uniformly.If the units in ending goods in process inventory cost $4,590, and the started and completed units cost $41,850, what was the cost of completing the units in the beginning goods in process inventory?

• A)$12,150
• B)$2,160
• C)$7,560
• D)$54,000
• E)$37,260

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Definitions:

Smaller Parts

Constituent components or fragments that are of a lesser size relative to the whole.

River Channel

The physical confine of a river, consisting of the bed and banks, through which water flows.

Mountain Front

The area where the steep slopes of a mountain range meet the comparatively flat terrain, often characterized by significant changes in elevation and geologic features.

Youngest Unit

The most recent geological layer, structure, or formation in a sequence of stratified rocks.