Department J Had No Work in Process at the Beginning

question 161

Multiple Choice

Department J had no work in process at the beginning of the period, 18,000 units were completed during the period, 2,000 units were 30% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (Assuming the company uses FIFO and rounds average cost per unit to two decimal places) : Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the 18,000 units completed during the period?

• A) $90,000
• B) $193,140
• C) $16,438
• D) $283,140

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Definitions:

Output Device

A piece of hardware used to communicate the results of data processing done by an information processing system to the outside world.

PLC Problem

An issue or malfunction within a Programmable Logic Controller (PLC) that affects its operation or performance.

Status Indicator

A device or symbol that provides visual or auditory information about the condition or state of a system, equipment, or process.