A Pasta Maker Gives Us Their Data for the Year

question 2

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 costs of units complete and transferred would be closest to:

• A)$ 1,153.
• B)$22,617.
• C)$21,047.
• D)$15,124.

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Definitions:

Doctor-Patient Privilege

A legal principle that protects the confidentiality of communication between doctors and their patients.

Statute

A law passed by a legislature.

Attorney-Client Privilege

The guarantee that information that passes between clients and attorneys remains secret.

Contract Law Principles

Fundamental rules and concepts guiding the formation, execution, and enforcement of contracts, ensuring agreements are fair, predictable, and enforceable.