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

question 125

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 normal and abnormal spoilage units,respectively,for February when using FIFO?

• A) 2,800 units; 2,960 units
• B) 5,100 units; 3,280 units
• C) 5,400 units; 9,600 units
• D) 5,400 units; 15,000 units

---

Definitions:

Fighting

Engaging in physical or verbal conflict or struggle against others.

Emmi Pikler

A Hungarian pediatrician and early childhood educator known for her innovative approach to infant and toddler care, emphasizing autonomous movement and respectful interactions.

Restrictive Devices

Tools or instruments designed to limit movement or ensure safety, often used in medical or therapeutic settings.

Muscle Tone

Muscle tone refers to the continuous and passive partial contraction of the muscles, or the muscle's resistance to passive stretch during resting state; it helps maintain posture.