Colil Computer Systems, Inc

question 136

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 amount allocated to the work-in-process ending inventory?

• A) $40,000
• B) $50,000
• C) $30,000
• D) $75,000

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Definitions:

Rational/Emotional Component

The aspects of thought and decision-making that involve logical reasoning as well as emotional responses and intuitions.

Personality Shaping

The process by which an individual's character and personality traits are influenced and developed over time through experience and environment.

Fixed By The Age

This term suggests that certain psychological traits, behaviors, or patterns are established and solidified by a specific age in human development.

Social And Environmental Forces

External factors that influence individuals' behavior, beliefs, and personality development, including societal norms and physical surroundings.