Information for the Current Month for Process D Is Shown

question 9

Multiple Choice

Information for the current month for Process D is shown below. $\begin{array}{lll} & \text { Direct Materials } & \text { Couversion Costs } \\ \text { Beginning work in process inventory }& \$ 6,400 & \$ 9,600 \\\text { Current month's costs }& 31,740 & 51,100 \\\text { Equivalent units based on the FIFO costing method } & 69,000 & 70,000\end{array}$ Direct materials are added at the beginning of the process. Beginning work in process is 50 percent complete as to conversion costs; ending work in process inventory is 40 percent complete. Determine the cost of ending work in process inventory.

• A) $7,040
• B) $5,120
• C) $3,200
• D) $3,760

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Definitions:

Organic Explosives

Explosive materials composed of organic chemicals that produce a detonation or rapid expansion of gases to generate destructive effects.

Combustion

A chemical reaction that occurs when a substance reacts with oxygen to give off heat and light, often producing flame.

Explosives

A rephrased definition: Chemical compounds or mixtures that release a large amount of energy in a very short time through blasts or combustion.

Carbon Dioxide

A colorless, odorless gas with the formula CO2, produced by burning carbon and organic compounds and by respiration.