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 $310,000 were used in production during the month.

Workinprocess

records revealed that 16,000 card units were started in January, 8,000 card units were complete, and 5,600 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 direct material cost assigned to good units completed? (Please round interim calculations to the nearest cent, and final calculations to the nearest wholedollar.)

Question content area bottom

Part 1

A.

$108,528

B.

$263,830

C.

$155,040

D.

$263,568