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Answer the Following Questions Using the Information Below

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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 are the amounts allocated to the work-in-process ending inventory assuming spoilage units are recognized and ignored, respectively?


Definitions:

Kant

Immanuel Kant, an influential philosopher in the history of Western philosophy, known for his work in epistemology, ethics, and aesthetics.

Gibson

A surname potentially referencing James Gibson, a psychologist known for his work on the ecological approach to visual perception.

Ambiguous Prophecies

Predictions or statements that lack clarity and can be interpreted in multiple ways, often leading to confusion or diverse interpretations.

Psychics

Individuals who claim to have abilities beyond natural or scientific understanding, often including the ability to predict future events or communicate with the deceased.

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