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Sifton Electronics Corporation Manufactures and Assembles Electronic Motor Drives for Video

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Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a just-in-time cell for each customer. The following information relates only to one customer's just-in-time cell for the coming year. Projected labor and overhead, $7,370,000; materials costs, $28 per unit. Planned production included 4,000 hours to produce 27,500 motor drives. Actual production for August was 1,600 units, and motor drives shipped amounted to 1,380 units. From the foregoing information, determine the production costs transferred to Finished Goods during August.


Definitions:

Impaired Gas Exchange

A condition where there is a problem with the transfer of oxygen and carbon dioxide through the respiratory membrane.

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The invasion and multiplication of microorganisms such as bacteria, viruses, and fungi that are not normally present within the body, leading to illness or disease.

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A medical condition commonly known as a heart attack, occurring when blood flow to the heart muscle is abruptly cut off, causing tissue damage.

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