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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 is the direct material cost assigned to good units completed when spoilage units are recognized?
Birthing Center
A healthcare facility for childbirth that emphasizes a natural, family-centered experience.
Childbirth
The process of delivering a baby from the womb to the outside world, including labor and delivery.
Apgar Score
A quick test performed on a newborn after birth to assess the baby's heart rate, muscle tone, reflexes, skin color, and respiration for signs of distress or the need for immediate medical care.
Percentage
A mathematical concept used to represent a portion of 100, often expressed with the symbol %.
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