Answer the Following Questions Using the Information Below:
Comfort Chair $\begin{array} { l l } \text { Direct materials } & \$ 24,000 \\ \text { Conversion costs } & \$ 35,000 \end{array}$

question 33

Multiple Choice

Answer the following questions using the information below:
Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 73,000 chairs. During the month, the firm completed 78,000 chairs, and transferred them to the Finishing Department. The firm ended the month with 10,000 chairs in ending inventory. There were 15,000 chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Comfort. Beginning work in process was 30% complete as to conversion costs, while ending work in process was 80% complete as to conversion costs.
Beginning inventory:
$\begin{array} { l l } \text { Direct materials } & \$ 24,000 \\ \text { Conversion costs } & \$ 35,000 \end{array}$
Manufacturing costs added auring the œcounting period:
Direct materials $\quad \$ 168,000$
Conversion costs $\quad \$ 278,000$
-What is the amount of direct materials cost assigned to ending work-in-process inventory at the end of February?

• A) $19,000
• B) $23,000
• C) $25,000
• D) $27,000

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Definitions:

Thorndike

Edward Lee Thorndike, an American psychologist known for his work in comparative psychology and the law of effect.

Escape Time

The duration required to exit a situation or environment, often used in the context of emergency evacuations.

Cumulative Record

A graphical representation that shows the total number of responses made over time in a learning or conditioning experiment.

Skinner Box

An experimental apparatus used in the study of animal behavior to investigate the effects of reinforcement on behavior.