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:

Muscle Contraction

The process in which muscle fibers shorten or generate tension in response to stimuli, involving the sliding of actin and myosin filaments.

Nucleus

The central and most important part of an atom, cell, or molecule, containing protons and neutrons in the case of an atom, and genetic material in the case of a cell.

Labeled Structure

An anatomical or architectural feature that has been identified and named.

Sarcomere

A sarcomere is the functional unit of a muscle fiber, comprising the filaments actin and myosin, responsible for muscle contraction.