At Davide Corporation,direct Materials Are Added at the Beginning of the Process

question 113

Multiple Choice

At Davide Corporation,direct materials are added at the beginning of the process and conversions costs are uniformly applied.Other details include: $\begin{array}{|l|r|}\hline \text { WIP beginning ( } 60 \% \text { for conversion) } & 17,500 \text { units } \\\hline \text { Units started } & 114,500 \text { units } \\\hline \text { Units completed and transferred out } & 111,700 \text { units } \\\hline \text { WIP ending ( } 30 \% \text { for conversion) } & 20,300 \text { units } \\\hline \text { Beginning WIP direct materials } & \$ 22,300 \\\hline \text { Beginning WIP conversion costs } & \$ 19,700 \\\hline \text { Costs of materials added } & \$ 370,000 \\\hline \text { Costs of conversion added } & \$ 280,000 \\\hline\end{array}$

- What is the total cost of units completed and transferred out?

• A)$617,787
• B)$631,620
• C)$578,622
• D)$616,174

---

Definitions:

Vibrio Cholerae

A bacterium that causes cholera, a severe diarrheal illness, through contaminated water or food.

Helicobacter Pylori

A type of bacteria that infects the stomach lining and can cause ulcers and sometimes lead to stomach cancer.

Chemoautotrophs

Organisms that obtain their energy through the chemical oxidation of inorganic substances and use that energy to synthesize organic compounds from carbon dioxide.