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 weighted-average costing.
The following information is available for the month of March 2017 for the Assembly department.

What is the total amount debited to the Work-in-Process account during the month of March?
A) $2,540,500
B) $2,194,000
C) $1,831,000
D) $707,000

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 weighted-average costing.
The following information is available for the month of March 2017 for the Assembly department.

What is the total amount debited to the Work-in-Process account during the month of March?
A) $2,540,500 
B) $2,194,000 
C) $1,831,000 
D) $707,000

Quizplus · Accepted Answer

The total amount debited to the Work-in-Process account = $707,000 + $1,124,000 = $1,831,000

Shiffon Electronics Manufactures Music Player