Colil Computer Systems, Inc

question 113

Multiple Choice

Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $301,000 were used during the month. Work-in-process records revealed that 11,000 card units were started in January, 5500 card units were complete, and 5400 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.
What is the amount allocated to the work-in-process ending inventory? (Round any cost per unit calculations to the nearest cent.)

• A) $49,235
• B) $59,321
• C) $2736
• D) $75,240

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Definitions:

Triethylamine

A strong, organic base, commonly used as a reagent and catalyst in organic synthesis.

Nitrogen Atom

A chemical element with atomic number 7, essential to life on Earth, and a common element in organic compounds.

CNC Bond Angle

The angle formed between two carbon atoms and a nitrogen atom connected in a molecule.

Hybridization

The concept in molecular chemistry and physics that describes the mixing of atomic orbitals to form new hybrid orbitals suitable for the pairing of electrons to form chemical bonds.