On June 1,Westbrook Productions Had Beginning Balances as Shown in the T-Accounts

question 20

Multiple Choice

On June 1,Westbrook Productions had beginning balances as shown in the T-accounts below. $\begin{array}{c}\text {Raw Materials Inventory} &\\\hline\begin{array}{l|l}10,000\\\\\\\end{array}\end{array}$
$\begin{array}{c}\text {Work-in-Proces Inventory} &\\\hline\begin{array}{l|l}20,000\\\\\\\end{array}\end{array}$
$\begin{array}{c}\text {Finished Goods lnventory} &\\\hline\begin{array}{l|l}25,000\\\\\\\end{array}\end{array}$
$\begin{array}{c}\text {Menufacturing Overhead} &\\\hline\begin{array}{l|l}41,000\\\\\\\end{array}\end{array}$
During June,the following transactions took place:
June 2: Issued $3,300 of direct materials and $600 of indirect materials to production.
June 13: Incurred $7,400 of direct factory labor cost and $14,800 of indirect factory labor cost.
What was the balance in the Manufacturing Overhead account following these transactions?

• A)$41,600
• B)$56,400
• C)$55,800
• D)$59,100

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Definitions:

Formal And Informal Tests

Assessment tools used to evaluate individuals’ knowledge, skills, abilities, or performance; formal tests are structured and standardized, while informal tests are more flexible and casual.

Structural And Developmental Deficits

Limitations or impairments in the physical, psychological, or emotional development of an individual.

Observer Drift

A phenomenon where observers gradually change their criteria or standards for recording data over time, leading to inconsistency in data collection.

Movement Cycle

The process of ensuring that a behavior has a specific beginning and ending point. A movement cycle increases the specificity of the operational definition of a behavior.