The Debits to Work-In-Process for Department #2 for the Month

question 130

Multiple Choice

The debits to Work-in-Process for Department #2 for the month of April of the current year,together with information concerning production,are presented below.
$$\begin{array}{l}\text { WOFKHNPPROCESS - DEPARTMENT \#2 }\\\begin{array} { | l | r | l | l | } \hline \begin{array} { l } 1,200 \text { units, } 1 / 4 \\\text { completed }\end{array} & \$ 1,200 & \begin{array} { l } \text { Product } X , 6,200 \\\text { units }\end{array} & ? ? ? ? \\\hline \begin{array} { l } \text { From Dept. 1, 6,000 } \\\text { units }\end{array} & 3,600 & & \\\hline \text { Direct Labor } & 8,000 & & \\\hline \text { Factory } \mathrm { OH } & 4,800 & & \\\hline \begin{array} { l } 1,000 \text { units, } 1 / 2 \\\text { complete }\end{array} & ? ? ? ? & & \\\hline\end{array}\end{array}$$
All direct materials come from Department #1.The units completed include the 1,200 in process at the beginning of the period.Department #2 uses FIFO costing.The unit cost of Product X started and completed in the current period is:

• A) $2.00.
• B) $2.50.
• C) $2.55.
• D) $2.60.

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Definitions:

Given Context

The specific circumstances or background in which information is provided or an event occurs, influencing interpretation or understanding.

Positive Deviance

An approach focusing on individuals or groups within a community whose uncommon but successful behaviors or strategies enable them to find better solutions to a problem than peers who face the same challenges and barriers.

Secondary Deviance

The process by which a person begins to accept a deviant identity and continues deviant behavior after being labeled as deviant by society.

Criminal Record

A documented history of a person's criminal convictions, which can affect future employment, travel, and citizenship opportunities.