The Machining Department Started the Current Month with a Beginning

question 67

Multiple Choice

The Machining Department started the current month with a beginning goods in process inventory of $10,000. During the month, it was assigned the following costs: direct materials, $76,000; direct labor, $24,000; and factory overhead, 50% of direct labor cost. Also, inventory with a cost of $109,000 was transferred out of the department to the next phase in the process. The ending balance of the Goods in Process Inventory account for the Machining Department is:

• A) $13,000.
• B) $56,000.
• C) $59,000.
• D) $110,000.
• E) $165,000.

---

Definitions:

Ejaculation

The expulsion of semen from the body during sexual climax.

Human Papillomavirus

A group of viruses, some of which can cause genital warts or lead to certain cancers, including cervical cancer.

Gardasil

A vaccine used to protect against human papillomavirus (HPV), which can lead to cervical cancer, genital warts, and other HPV-related diseases.

Cryptorchidism

A condition in male individuals where one or both of the testes do not descend into the scrotal sac, but remain in the abdomen or groin.