The Bristol Company Uses a Job-Order Cost System A)£4,100
B)£3,940

question 61

Multiple Choice

The Bristol Company uses a job-order cost system. The following data were recorded for June:
Overhead is charged to production at 80% of direct materials cost. Jobs 235, 237, and 238 were completed during June and transferred to finished goods. Jobs 235 and 238 have been delivered to customers. Bristol's Work in Process Stock balance on June 30 was:
$\begin{array}{lrr}& \text {June 1 } && \text {Added During June } \\ &\text {Work in Process } & \text { Direct} & \text {Direct}\\\\\end{array}$
$\begin{array}{lrr}\text { Job Number} &\text { Stock }& \text { Materials }&\text { Labour }\\235 & £ 2,500 & £ 600 &£ 400 \\236 &£ 1,500 & £ 800 & £ 1,000 \\237 & £ 1,000 & £ 1,200 & £ 1,750 \\238 & £ 800 & £ 1,500 &£ 2,250 \end{array}$

• A)£4,100.
• B)£3,940.
• C)£3,300.
• D)£9,450.

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Definitions:

Consensus

A general agreement among a group of people or the process of reaching such an agreement.

Demonstrable Task

A task or activity that can be clearly shown, proved, or validated, often used in contexts requiring evidence of completion or competence.

Confirmation Bias

The tendency to search for, interpret, favor, and recall information in a way that confirms one's preexisting beliefs or hypotheses.

Preferred Hypothesis

A theory or statement that is given precedence due to existing beliefs, biases, or the current frame of reference.