If the Two Trigger Points Are Completion of Good Finished

question 54

Multiple Choice

If the two trigger points are completion of good finished units of product and sale of finished goods,which of the following entries would be used to record cost of finished units completed under backflush costing?

• A)\(\begin{array} { l }
• \text {Finished Goods }&\$ 341,000\\
• \text { Inventory Control}&\$ 244,125\\
• \text {Contersion Costs Allocated }&\$96,875 \\
• \end{array}\)
• B)\(\begin{array} { l }
• \text {Finished Good }&\$ 354,200\\
• \text {Inventory: Raw Materials }&\$253,575 \\
• \text {Conwersion Costs allocated }&\$100,625 \\
• \end{array}\)
• C)\(\begin{array} { l }
• \text {Finished Goods }&\$354,200 \\
• \text {Accounts Payable Control }&\$253,575 \\
• \text {Conversion Costs Allocated }&\$100,625 \\
• \end{array}\)
• D)\(\begin{array} { l }
• \text {Inventory Inventory Control }&\$244,125 \\
• \text { Conversion Costs Allocated }&\$96,875 \\
• \text {Finished Good }&\$341,000 \\
• \end{array}\)

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Definitions:

Pedophilic Disorder

A psychiatric disorder characterized by recurrent, intense sexually arousing fantasies, urges, or behaviors involving prepubescent children.

Recurrent

Occurring repeatedly over time; used to describe episodes of illness or events that happen time and again.

Arousal

A physiological and psychological state of being awake or reactive to stimuli, often associated with increased heart rate, alertness, and readiness to respond.

Transvestic Disorder

A condition characterized by an intense sexual arousal from cross-dressing which causes distress or impairment in social, occupational, or other important areas of functioning.