Brooks Corporation Has Two Sequential Processing Departments: Assembly Then Shaping

question 192

Multiple Choice

Brooks Corporation has two sequential processing departments: Assembly then Shaping.The Shaping Department reports the following information.Conversion costs are applied evenly throughout the process. $\begin{array}{|l|r|}\hline \text { Beginning WIP inventory } & 6,000 \text { units } \\\hline \text { Transferred-in costs in beginning WIP inventory } & \$ 108,000 \\\hline \text { Direct materials cost in beginning WIP inventory } & \$ 26,500 \\\hline \text { Conversion costs in beginning WIP inventory } & \$ 20,750 \\\hline \text { Units transferred-in } & 55,000 \text { units } \\\hline \text { Transferred-in costs } & \$ 530,000 \\\hline \text { Units completed } & \$ 0,000 \\\hline \text { Costs added: direct materials } & \$ 163,500 \\\hline \text { Costs added: conversion costs } & 11,000 \text { units } \\\hline \text { Ending WIP inventory } & \\\hline \begin{array}{l}\text { (50\% complete for materials and } 40 \% \text { complete for } \\\text { conversion) }\end{array} & \\\hline\end{array}$

-The total cost of units in ending WIP inventory-Shaping would be closest to:

• A)$ 38,730.
• B)$110,433.
• C)$153,779.
• D)$202,460.

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