Information for the Current Month for Process D Is Shown

question 29

Multiple Choice

Information for the current month for Process D is shown below. $\begin{array}{lrr}&\text { Direct Materials }&\text { Conversion Costs }\\\text { Beginning work in process inventory } & \$ 6,400 & \$ 9,600 \\\text { Current month's costs } & 31,740 & 51,100 \\\text { Equivalent units based on the FIFO costing } & & \\\text { method } & 69.000 & 70.000\end{array}$ Direct materials are added at the beginning of the process.Beginning work in process is 50 percent complete as to conversion costs; ending work in process inventory is 40 percent complete.Determine the cost of ending work in process inventory.

• A) $7,040
• B) $5,120
• C) $3,200
• D) $3,760

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Definitions:

Nervousness

A feeling of agitation or anxiety, often experienced in anticipation of a stressful event or situation.

Behavioral Inhibition

In late infancy and childhood, a tendency towards shyness, manifested as avoidance or distress in new situations. This trait is linked to high reactivity (including irritability in response to new sensory stimulation) in early infancy.

Kindling-Sensitization Model

A theory suggesting that repeated exposures to stressful events may lead to an increased sensitivity to stress and eventually contribute to the onset of psychiatric disorders.

Depressive Episode

A period marked by persistent sadness, apathy, and other symptoms that significantly impact an individual's day-to-day functioning.