Answer the Following Questions Using the Information Below:
Samantha's Office

question 138

Multiple Choice

Answer the following questions using the information below:
Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to nondetectible material defects. Spoiled units generally constitute 3% of the good units. Data provided for February 2015 are as follows:
$\begin{array} { l }\text { WIP, beginuing inventory } 2 / 1 / 2015&51,000 \text { units } \\ \text {Direct materials ( \( 100 \% \) complete) }\\ \text {Conversion costs ( \( 50 \% \) complete) }\\\\\text { Started during February } & 170,000 \text { units } \\\text { Completed and transferred out } & 180,000 \text { units } \\\\\text { WIP, ending inventory } 2 / 28 / 2015 & 26,000 \text { units }\\ \text {Direct materials ( \( 100 \% \) complete) }\\ \text { Conversion costs ( \( 25 \% \) complete) }\\\\\text { Costs: }\\\text { WIP, beginning inventory: }\\\text { Direct materials } & \$ 280,000 \\\text { Conversion costs } & 80,000 \\\text { Direct materials added } & 408,000 \\\text { Conversion costs added } & 264,000\end{array}$

-What are the total costs of all the units that were started during February and subsequently shipped before the end of the period?

• A) $628,560
• B) $503,100
• C) $636,320
• D) $398,250

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Definitions:

Social Contacts

Interactions and connections with other people, ranging from casual acquaintances to close personal relationships.

Psychosexual Development

Freud's theory describing how personality develops through five stages (oral, anal, phallic, latency, genital) from infancy to adulthood.

Correct Order

The arrangement of objects or actions in a sequence based on a specific rule or set of rules.

Stages

Distinct periods or phases in a process of development or a sequence of events.