Use the Information Below to Answer the Following Question(s)

question 146

Multiple Choice

Use the information below to answer the following question(s) .Waldorf Computer Systems, Inc.manufactures computer memory cards, and uses process-costing.All direct materials are added at the inception of the production process.The accounting department noted that there was no beginning inventory for January.Direct Materials purchases totalled $150,000 during the month.Work-in-process records revealed that 7,500 cards were started in January, 4,500 cards were complete, and 1,500 units were spoiled as expected.Ending work-in-process units are complete in respect to direct materials costs.Inspection occurs at the end of the process.
-At Waldorf Computer Systems Inc.what amounts are allocated to ending work-in-process inventory assuming spoilage units are recognized in the equivalent unit calculation, and that they are ignored, respectively?

• A)$27,500; $30,000
• B)$30,000; $34,250
• C)$30,000; $37,500
• D)$37,500; $40,000
• E)$30,000; $40,000

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Definitions:

Thrown-ness

In Heidegger’s existential analysis, the era, location, and situation into which a person happens to be born.

Geworfenheit

A philosophical term introduced by Martin Heidegger, referring to the 'thrownness' of human existence into the world without their choice.

Circumstances

The conditions surrounding or affecting an event, action, or situation, often beyond one's control.

Existential Perspective

A philosophical approach that emphasizes individual freedom, choice, and responsibility, focusing on the meaning of life and the search for personal identity and authenticity.