Answer the Following Questions Using the Information Below

question 21

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 cost transferred out assuming spoilage units are ignored?

• A)$175,000
• B)$160,000
• C)$100,000
• D)$155,000

---

Definitions:

Peer Interactions

Social engagements and relationships between individuals or groups of similar age, which are critical to social development.

Negative Behaviors

Actions or conduct exhibiting defiance, hostility, or non-conformity, oftentimes adversely affecting the individual and their environment.

Imaginary Playmate

A fictional friend created by a child's imagination, often seen as part of healthy childhood development.

Later-born Girl

A female child born after the first offspring in a family, often studied in psychological and sociological research for birth order effects.