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

---

Definitions:

Ebbinghaus

Refers to Hermann Ebbinghaus, a psychologist known for his research on memory, specifically the forgetting curve and the spacing effect.

Forgetting Curve

A hypothesized graph showing the decline of memory retention in time, illustrating how information is lost over time when there is no attempt to retain it.

Cornell System

A note-taking system that divides a page into three sections: cues, notes, and summary, to organize information efficiently.

Informal Outline

A rough or unstructured framework guiding the planning and organization of a writing piece or speech.