Information for the Current Month for Process D Is Shown

question 87

Multiple Choice

Information for the current month for Process D is shown below. $\begin{array}{lrl}&\text { Direct Materials }&\text { Conversion Costs }\\\text { Beginning work in process } & \$ 4,600 & \$ 9,600 \\\text { Current month's costs } &31,740 & 51,100\\\text {Equivalent units based on the FIFO}\\\text {costing method}&69,000&70,000\end{array}$

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:

Helplessness Theory

A psychological theory suggesting that individuals who believe they have no control over negative events are more likely to feel helpless and develop depressive symptoms.

Gender Differences

The distinctions in characteristics and behaviors typically associated with being male or female, influenced by biological, psychological, and cultural factors.

Cognitive Triad

A cognitive-therapeutic view of the three key elements of a person's belief system present in depression, focusing on negative thoughts about themselves, their world, and their future.

Psychodynamic Explanation

An approach in psychology that emphasizes the role of the unconscious mind, inner forces, and childhood experiences in shaping behaviors and personalities.