Question

Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost​ categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses

weightedminus−average

costing.Data for the Assembly Department for June 2015

are​:

Work in​ process, beginning inventory                                                                                                                  

320320

units

Direct materials​ (100% complete)

Conversion costs

​(5050​%

​complete)Units started during June                                                                                                                                                                                     

990990

unitsWork in​ process, ending​ inventory:                                                                                                                                

250250

units

Direct materials​ (100% complete)

Conversion costs

​(7575​%

​complete)Costs for June

2015​:

Work in​ process, beginning​ inventory:

Direct materials                                                                                                                                                                                                                                          $ 93 comma 000$93,000

Conversion costs                                                                                                                                                                                                                                 $ 137 comma 500$137,500

Direct materials costs added during June                                                                                            $ 602 comma 500$602,500

Conversion costs added during June                                                                                                                    $ 401 comma 000$401,000

What is the total amount debited to the

Workminus−inminus−Process

account during the month of​ June?

A.

$ 1 comma 234 comma 000$1,234,000

B.

$ 1 comma 003 comma 500$1,003,500

C.

$ 1 comma 141 comma 000$1,141,000

D.

$ 230 comma 500$230,500

Answer 1