Department J Had No Work in Process at the Beginning

question 131

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 departmental work in process inventory at the end of the period?

• A) $90,000
• B) $283,140
• C) $199,500
• D) $16,438

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Definitions:

Project Team

A group of individuals with diverse skills working together towards the completion of a project.

Outsourced

The process of delegating a company's business process to third parties or external agencies.

Self-Performed

Tasks or services that are completed by an organization's internal team rather than outsourcing to third-party contractors.

Organization

An entity comprising multiple people working together towards common goals or objectives, structured and managed to meet a need or pursue collective goals.