[The following information applies to the questions displayed below.]
The following information has been taken from the perpetual inventory system of Imperial Mfg.Co.for the month ended September 30:

-Total manufacturing costs charged (debited)to Work in Process during September amount to:

Question

[The following information applies to the questions displayed below.]
The following information has been taken from the perpetual inventory system of Imperial Mfg.Co.for the month ended September 30:
  
-Total manufacturing costs charged (debited)to Work in Process during September amount to:

Quizplus · Accepted Answer

The total manufacturing costs charged to Work in Process during September can be calculated by adding the beginning balance of Work in Process to the cost of goods manufactured, and then subtracting the ending balance of Work in Process. Based on the information provided, the beginning balance of Work in Process is unknown, but the cost of goods manufactured is given as $182,000 and the ending balance of Work in Process is given as $12,000. Therefore, the total manufacturing costs charged to Work in Process during September can be calculated as follows:

Beginning balance of Work in Process + Cost of goods manufactured - Ending balance of Work in Process = Total manufacturing costs charged to Work in Process
X + 182,000 - 12,000 = Total manufacturing costs charged to Work in Process
X = $170,000

Therefore, the best choice is B.

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