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

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Definitions:

Purchase

The act of buying goods or services, which involves an exchange of money or its equivalent.

Stimulus Discrimination

The ability to distinguish between different stimuli, often used in the context of learning and behavior modification.

Cognitive Dissonance

The mental discomfort experienced by a person who holds two or more contradictory beliefs, values, or ideas at the same time.

Stimulus Generalization

A psychological phenomenon where a response to a specific stimulus also occurs in response to similar stimuli, often used in marketing to create brand families or product lines.