Satellite Access Corporation Manufactures Set-Top Boxes for High Definition TVs

question 21

Essay

Satellite Access Corporation manufactures set-top boxes for high definition TVs.All processing is initiated when an order is received.For March there were no beginning inventories.Conversion Costs and Direct Materials are the only manufacturing cost accounts.Direct Materials are purchased under a just-in-time system.Backflush costing is used with a finished goods trigger point.Additional information is as follows:
$$\begin{array} { | l | l | } \hline \text { Actual conversion costs } & \$ 870000 \\\hline \text { Standard materials costs per unit } & \$ 115 \\\hline \text { Standard conversion cost per unit } & \$ 85 \\\hline \text { Units produced } & 11850 \\\hline \text { Units sold } & 11200 \\\hline\end{array}$$
Required:
Record all journal entries for the monthly activities related to the above transactions if backflush costing is used.
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Definitions:

Visual-Form Agnosia

An impairment in recognizing visual objects, despite the ability to see and describe their details, due to damage in certain brain areas.

Visually Guided

Behavior or movement directed by visual cues, enabling an organism to move or act in response to what it sees.

Conscious Act

A deliberate action performed with awareness, reflecting the capacity of individuals to apply intention and reflection to their behaviors.

Nonvisually Guided

Actions or behaviors that are executed without the reliance on visual input, often depending on other sensory feedback or pre-learned spatial information.