The Balance in White Company's Work in Process Inventory Account

question 36

Multiple Choice

The balance in White Company's Work in Process inventory account was $15,000 on August 1 and $18,000 on August 31. The company incurred $30,000 in direct labor cost during August and requisitioned $25,000 in raw materials (all direct material) . If the sum of the debits to the Manufacturing Overhead account total $28,000 for the month, and if the sum of the credits totaled $30,000, then:

• A) Finished Goods was debited for $82,000 during the month.
• B) Finished Goods was credited for $83,000 during the month.
• C) Manufacturing Overhead was underapplied by $2,000 at the end of the month.
• D) Finished Goods was debited for $85,000 during the month.

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Definitions:

Unconscious Processes

Mental activities beyond conscious awareness, influencing thoughts, feelings, and behaviors without our direct knowledge.

Cognitive Perspective

A psychological approach that emphasizes internal mental processes such as perception, memory, and problem-solving.

Inborn Behavior

Behaviors that are present from birth, not learned through experience.

B. F. Skinner

An American psychologist known for his work in behaviorism and the development of the theory of operant conditioning.