Department S Had No Work in Process at the Beginning

question 142

Multiple Choice

Department S had no work in process at the beginning of the period. 12,000 units of direct materials were added during the period at a cost of $84,000, 9,000 units were completed during the period, and 3,000 units were 30% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $49,500 and factory overhead was $9,900. The total conversion costs for the period were:

• A) $59,400
• B) $49,500
• C) $143,400
• D) $9,900

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Definitions:

Abuse of Corporate Powers

Unethical or illegal use of company authority for personal gain or to manipulate or harm others.

Corporate Dissolution

The formal process of dissolving a corporation's legal existence.

Voluntary Action

An act undertaken by choice or free will, often implying a decision made without external coercion.

Board of Directors

A group of individuals elected by shareholders to oversee and make major decisions for a corporation.