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:

Analgesic Medication

Medications formulated to alleviate pain without leading to unconsciousness.

Drainage

The natural or artificial removal of surface and sub-surface water from an area, or the process of removing fluid from a body cavity or wound.

Evacuator

A device or person involved in the removal of something undesirable, such as surgical smoke or hazardous waste.

Blockage

The obstruction of a passage or pathway, such as in blood vessels or digestive tract, causing functional disruption.