Colil Computer Systems, Inc

question 83

Multiple Choice

Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials purchases totaled $300,000 during the month. Work-in-process records revealed that 10,000 card units were started in January, 5,000 card units were complete, and 4,000 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.
-What is the direct material cost assigned to good units completed?

• A) $150,000
• B) $250,000
• C) $120,000
• D) $270,000

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Definitions:

mRNA

Messenger RNA, a type of RNA that conveys genetic information from DNA to the ribosome, where they specify the amino acid sequence of the protein products of gene expression.

Microvilli

Microscopic cellular membrane protrusions that increase surface area for absorption, particularly in the intestines.

Lysosomal Membrane

The protective barrier surrounding lysosomes, containing enzymes to break down waste materials and cellular debris.

Microtubules

Cylindrical structures in the cytoplasm of eukaryotic cells, involved in cellular processes like shape maintenance and intracellular transport.