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The Debits to Work-In-Process for Department #2 for the Month

Question 87

Multiple Choice

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.
 WOFKHNPPROCESS - DEPARTMENT #2 1,200 units, 1/4 completed $1,200 Product X,6,200 units ???? From Dept. 1, 6,000  units 3,600 Direct Labor 8,000 Factory OH4,8001,000 units, 1/2 complete ????\begin{array}{l}\text { WOFKHNPPROCESS - DEPARTMENT \#2 }\\\begin{array} { | l | r | l | l | } \hline \begin{array} { l } 1,200 \text { units, } 1 / 4 \\\text { completed }\end{array} & \$ 1,200 & \begin{array} { l } \text { Product } X , 6,200 \\\text { units }\end{array} & ? ? ? ? \\\hline \begin{array} { l } \text { From Dept. 1, 6,000 } \\\text { units }\end{array} & 3,600 & & \\\hline \text { Direct Labor } & 8,000 & & \\\hline \text { Factory } \mathrm { OH } & 4,800 & & \\\hline \begin{array} { l } 1,000 \text { units, } 1 / 2 \\\text { complete }\end{array} & ? ? ? ? & & \\\hline\end{array}\end{array}
All direct materials come from Department #1.The units completed include the 1,200 in process at the beginning of the period.Department #2 uses FIFO costing.The unit cost of Product X started in the prior period and completed in the current period is:


A) $2.00.
B) $3.60.
C) $2.55.
D) $3.45.

Correct Answer:

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