A Pasta Maker Gives Us Their Data for the Year

question 133

Multiple Choice

A pasta maker gives us their data for the year: $\begin{array}{|l|r|}\hline \text { WIP inventory, beginning } & 0 \text { units } \\\hline \text { Units started } & 7,200 \text { units } \\\hline \begin{array}{l}\text { Units completed and } \\\text { transferred out }\end{array} & 6,700 \text { units } \\\hline \text { WIP inventory, ending } & 500 \text { units } \\\hline \text { Direct materials } & \$ 12,600 \\\hline \text { Direct labor } & \$ 6,100 \\\hline \text { Manufacturing overhead } & \$ 3,500 \\\hline\end{array}$ Units in ending WIP inventory were 100% complete for materials and 40% complete for conversion costs.
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On December 31,the total cost of the units in ending WIP would be closest to:

• A)$ 1,153.
• B)$ 1,052.
• C)$21,047.
• D)$ 1,571.

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Definitions:

Biological Aging

The process of becoming older in a deleterious sense, characterized by the gradual deterioration of physiological functions and increased susceptibility to diseases.

Marital Relationships

The dynamic and interaction between spouses or partners legally recognized as married, including their emotional and physical bond.

Cohabitation

Being in a romantic and sexual relationship with someone without going through the process of getting married.

Intimate Relationships

Deeply personal and close connections between individuals, characterized by affection, love, trust, and mutual respect.