Department a Had No Work-In-Process at the Beginning of the Period,1,000

question 21

Multiple Choice

Department A had no Work-in-Process at the beginning of the period,1,000 units were completed during the period,200 units were 50% completed at the end of the period,and the following manufacturing costs were debited to the departmental Work-in-Process account during the period:
$$\begin{array} { | l | r | } \hline \text { Direct materials } ( 1,200 \text { at } \$ 10 ) & \$ 12,000 \\\hline \text { Direct labor } & 5,500 \\\hline \text { Factory overhead } & 4,400 \\\hline\end{array}$$
Assuming that all direct materials are added at the beginning of production and Department A uses weighted-average process costing,what is the total cost of the departmental Work-in-Process Inventory at the end of the period?

• A) $3,650.
• B) $2,900.
• C) $2,000.
• D) $1,825.

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Definitions:

Interrogatories

A set of formal written questions issued by one party in litigation to be answered by an opposing party as part of pre-trial discovery.

Revised FRCP

The Federal Rules of Civil Procedure which have been updated or amended to reflect current legal practices and standards.

Initial Disclosures

The mandatory sharing of basic evidence and information between parties in a legal case, usually at the early stages of litigation.

Drafting Interrogatories

The process of creating written questions that one party in a lawsuit sends to another party, which must be answered as part of the discovery process.