Question: Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department
Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $304,000 were used during the month.
Workinprocess
records revealed that 14,000 card units were started in January, 7,000 card units were complete, and 4,600 card units were spoiled as expected. Ending
workinprocess
card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.What is the amount allocated to the
workinprocess
ending inventory? (Round any cost per unit calculations to the nearest cent.)
Question content area bottom
Part 1
A.
$42,896
B.
$33,276
C.
$75,985
D.
$52,104
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