Question

Shiffon Electronics manufactures music player. Its costing system uses two cost​ categories, direct materials and conversion costs. Each product must pass through the Assembly​ Department, the Programming​ department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses

weightedminus−average

costing.

The following information is available for the month of March 2015 for the Assembly department.

Work in​ process, beginning inventory                                                                                                                     

330330

units Conversion costs

​(2525​%

​complete)Units started during April                                                                                                                                                                                            

870870

unitsWork in​ process, ending​ inventory:                                                                                                                                   

200200

unitsConversion costs

​(6060​%

​complete)

The cost details for the month of March are as​ follows:

Work in​ process, beginning​ inventory:

Direct materials                                                                                                                                                                                                                                          

$ 346 comma 500$346,500

Conversion costs                                                                                                                                                                                                                                 

$ 365 comma 000$365,000

Direct materials costs added during April                                                                                                  $ 704 comma 000$704,000

Conversion costs added during April                                                                                                                          $ 1 comma 123 comma 000$1,123,000

What amount of direct materials costs is assigned to the ending

Workminus−inminus−Process

account for​ March?

​(Round intermediary calculations to the nearest whole​ dollar.)

A.

$ 127 comma 054$127,054

B.

$ 117 comma 333$117,333

C.

$ 175 comma 000$175,000

D.

$ 57 comma 750$57,750

Answer 1

Note: Cost per equivalent unit rounded off to the nearest whole dollar