Answer the Following Questions Using the Information Below

question 35

Multiple Choice

Answer the following questions using the information below:
Triboro Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials purchases totaled $200,000 during the month. Work-in-process records revealed that 8,000 card units were started in January, 4,000 card units were complete, and 3,000 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.
-What is the direct material cost assigned to good units completed when spoilage units are recognized?

• A)$100,000
• B)$200,000
• C)$160,000
• D)$175,000

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Definitions:

Regionalization

The process of dividing an area into smaller regions for administrative, economic, or cultural purposes, often to enhance governance or focus on regional specifics.

European Union

A political and economic union of 27 European countries that are tied by a common market and customs union, allowing for the free movement of people, goods, services, and capital.

Living on $1

Refers to the challenge or condition of surviving on one dollar per day, highlighting extreme poverty faced by individuals in some regions.

McDonaldization

Refers to the process by which the principles of fast-food restaurants are coming to dominate more and more sectors of society, promoting efficiency, calculability, predictability, and control.