The debits to Work-in-Process for Department #2 for the month of April of the current year, together with information concerning production, are presented below. All direct materials come from Department #1. The units completed include the 2,800 in process at the beginning of the period. Department #2 uses FIFO costing.

WORK-IN-PROCESS - DEPARTMENT #2
2,800 units, completed	$2,800	Product X, 9,400 units	????
From Dept. 1, 9,200 units	5,520
Direct Labor	9,600
Factory OH	8,000
2,600 units, complete	????

What are the total costs to be accounted for on the production cost report for Department #2 for the period?

Multiple Choice

• $24,080.

• $25,920.

• $16,400.

• $19,000.

Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for November. (CMA Exam adapted)

	Units
Work in process, November 1st		17,400
Started in production during November		114,000
Work in process, November 30th		25,400

The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 80% complete as to materials and 40% complete as to conversion costs. Costs pertaining to November are as follows: Beginning inventory: direct materials, $55,960; direct labor, $21,720; manufacturing overhead, $16,640. Costs incurred during the month: direct materials, $482,000; direct labor, $196,880; manufacturing overhead, $405,160.

What are the total costs in the ending Work-in-Process Inventory assuming Bentley uses weighted-average process costing?

Multiple Choice

• $101,680.

• $141,410.

• $141,534.

• $142,550.