Dustin Plastics, Inc., manufactures plastic moldings for car seats. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.<\/p>
<\/p>
Data for Department A for February 2018 are<\/em>:<\/p> Work in process, beginning inventory, 40% converted 200 units<\/p> Units started during February 600 units<\/p> Work in process, ending inventory: 100 units<\/p> 30% complete as to conversion costs<\/p> 100% complete as to materials<\/p> <\/p> Costs for the Department A for February 2018 are<\/em>:<\/p> Work in process, beginning inventory:<\/p> Direct materials $200,000<\/p> Conversion costs $200,000<\/p> Direct materials costs added during February $2,000,000<\/p> Conversion costs added during February $2,500,000<\/p> <\/p> What is the total amount of the workinprocess ending inventory for Department A at the end of February?<\/p> <\/p> A.<\/strong>$315,571<\/p> B.<\/strong>$ 385,970<\/p> C.<\/strong>$ 276,157<\/p> D.<\/strong>$ 315,571<\/p> E.<\/strong>$619,900<\/p> <\/p> <\/p>",
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