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

---

Definitions:

Confirmation Bias

The tendency to search for, interpret, favor, and recall information in a way that confirms one's preexisting beliefs or hypotheses.

Principle of Falsifiability

A criterion for scientific theories, asserting that for a theory to be considered scientific, it must be testable and potentially refutable.

Critical Thinking

The objective analysis and evaluation of an issue in order to form a judgment.

Principle of Falsifiability

A criterion for scientific inquiry, asserting that for a hypothesis to be considered scientific, it must be inherently disprovable.