Answer the Following Questions Using the Information Below:
Vision Company

question 21

Multiple Choice

Answer the following questions using the information below:
Vision Company manufactures digital cameras. For May, there were no beginning inventories of direct materials and no beginning or ending work-in -process. Conversion costs is the only indirect manufacturing cost category currently used. Journal entries are recorded when materials are purchased and when units are sold.
$\begin{array}{lr}\text { Conversion costs - May } & \$ 100,625 \\\text { Direct materials purchased - May } & \$ 253,575 \\\text { Units produced - May } & 80,500 \text { units } \\\text { Units sold - May } & 77,500 \text { units } \\\text { Selling price } & \$ 20 \text { each }\end{array}$
-Which of the following journal entries properly reflects the purchase of materials under backflush costing?

• A) \(\begin{array} { l }
• \text {Inventory Control }&\$253,575 \\
• \text { accounts payable control}&\$253,575 \\
• \end{array}\)
• B) \(\begin{array} { l }
• \text {Accounts Payable Control }&\$ 253,575\\
• \text { Allocated Costs: Direct Materials}&\$ 253,575\\
• \end{array}\)
• C) \(\begin{array} { l }
• \text {Accounts Payable Control }&\$253,575 \\
• \text { Materials Inwentorw}&\$253,575 \\
• \end{array}\)
• D) \(\begin{array} { l }
• \text {Allocated Costs: Direct Materials}&\$253,575 \\
• \text { Inventorv: Raw and Material}&\$ 253,575\\
• \end{array}\)

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Definitions:

Self-leadership

The practice of intentionally influencing your thinking, behavior, and feelings to achieve your objectives.

Constructive Thought Patterns

Models to help us to form positive and productive ways of thinking that can benefit our performance.

Self-reward

A personal incentive one gives oneself as a form of recognition for achieving a goal or completing a task.

Left-brain Thinking

Logical, analytical, and objective thought processes associated with the left hemisphere of the brain.