Answer the Following Questions Using the Information Below

question 26

Multiple Choice

Answer the following questions using the information below:
Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to nondetectible material defects. Spoiled units generally constitute 4% of the good units. Data provided for February 2012 are as follows:
Costs:

-What costs are allocated to the ending work-in-process inventory for direct materials and conversion costs, respectively, using the FIFO method of process costing?

• A)$76,500; $9,700
• B)$80,000; $46,200
• C)$76,800; $9,900
• D)$99,000; $76,800

---

Definitions:

Operant Conditioning

An approach to learning in which the vigor of a behavior is influenced by positive or negative stimuli.

Cognitive Learning

A type of learning that involves the mental processes of acquiring knowledge and comprehension, including thinking, knowing, remembering, judging, and problem-solving.

Vicarious Learning

The process of learning behaviors or forming attitudes based on observing the actions of others and the consequences of those actions.

Classical Conditioning

A learning process that pairs a neutral stimulus with an unconditioned stimulus to elicit a conditioned response.