All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of the departmental work in process inventory at the end of the period (round unit cost calculations to whole dollars)?
A) $16,163
B) $21,432
C) $35,670
D) $28,935

Question

Quizplus · Accepted Answer

The total cost of the departmental work in process inventory at the end of the period can be calculated by considering the costs associated with the beginning inventory and the costs added during the period. Since all direct materials are placed at the beginning and the FIFO method is used, the calculation would account for the costs of the earliest materials first. The specific numbers provided in the question are not detailed, but the correct answer is derived from applying standard cost accounting principles to the given scenario.

All Direct Materials Are Placed in Process at the Beginning