Answer the Following Questions Using the Information Below:
Shiffon Electronics

question 138

Multiple Choice

Answer the following questions using the information below:
Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing.
The following information is available for the month of March 2015 for the Assembly department.
$\begin{array}{ll}\text { Work in process, beginning inventory } & 300 \text { units } \\\text { Conversion costs ( } 30 \% \text { complete) } & \\\text { Units started during April } & 800 \text { units } \\\text { Work in process, ending inventory: } & 100 \text { units }\\\text { Conversion costs ( } 50 \% \text { complete) }\\\\\text { The cost details for the month of March are as follows: }\\\text { Work in process, beginuing inventory: }\\\text { Direct materials } & \$ 345,000 \\\text { Conversion costs } & \$ 360,000 \\\text { Direct materials costs added during April } & \$ 700,000 \\\text { Conversion costs added during April } & \$ 1,120,000\end{array}$
-What is the total amount debited to the Work-in-Process account during the month of March?

• A) $2,525,000
• B) $2,180,000
• C) $1,820,000
• D) $700,000

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Definitions:

Industrial Economy

An economy characterized by the mass production of goods in factories, significant technological advancement, and the predominance of the manufacturing and service sectors.

Labor Unions

Organizations representing workers in various industries to negotiate wages, working conditions, and benefits on their behalf.

Social Equality

Social equality refers to a state of affairs in which all individuals within a society have the same status in certain respects, including civil rights, freedom of speech, property rights, and equal access to social goods and services.

Northern State

In the context of the American Civil War, a Northern state refers to any of the states that were part of the Union, opposing the seceding Confederate Southern states.