Use This Information About Department J to Answer the Questions

question 1

Multiple Choice

Use this information about Department J to answer the questions that follow.
​
Department J had no work in process at the beginning of the period. 18,000 units were completed during the period, and 2,000 units were 30% completed at the end of the period. The following manufacturing costs were debited to the departmental work in process account during the period (assume the company uses FIFO and rounds cost per unit to two decimal places) :
​​
$$\begin{array} { l r } \text { Direct materials } ( 20,000 \text { at } \$ 5 ) & \$ 100,000 \\\text { Direct labor } & 142,300 \\\text { Factory overhead } & 57,200\end{array}$$
-Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the departmental work in process inventory at the end of the period?

• A) $90,000
• B) $283,140
• C) $199,500
• D) $16,438

---

Definitions:

Connective Tissue

A type of biological tissue with an abundance of extracellular matrix that supports, binds together, and protects tissues and organs of the body.

Cushioning

The process or material designed to absorb impact and protect against pressure or collision, often used in reference to seating, footwear, or packaging.

Attachment of Tissues

The process or state where different types of tissues are physically or functionally connected to each other in the body.

Epithelial Tissue

A type of tissue that lines the outer surfaces of organs and blood vessels, as well as the interior surfaces of cavities in many internal organs, characterized by its sheet-like appearance and lack of blood vessels.