Hudson Dock Company manufactures boat docks on an assembly l…
Questions
Hudsоn Dоck Cоmpаny mаnufаctures boat docks on an assembly line. Its standard costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Finishing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production (so they are using WA only WA costs are evenly allocated). Data for the Assembly Department for May 20X5 are: Work in process, beginning inventory: 70 units Direct materials (100% complete) Conversion costs (25% complete) Units started during May 40 units Work in process, ending inventory: 10 units Direct materials (100% complete) Conversion costs (50% complete) Costs for May: Standard costs for Assembly: Direct materials $4,000 per unit Conversion costs $16,000 per unit Work in process, beginning inventory: Direct materials $140,000 Conversion costs $260,000 Which of the following journal entries properly records direct materials requisitions for the work-in-process inventory and direct materials variances, assuming that the Assembly Department used 10% less materials than expected? A. Work in Process — Assembly 160,000 Assembly Department Materials Cost Control 160,000 B. Work in Process — Assembly 160,000 Direct Materials Variance 16,000 Assembly Department Materials Cost Control 144,000 C. Work in Process — Assembly 144,000 Assembly Department Materials Cost Control 144,000 D. Work in Process — Assembly 144,000 Direct Materials Variances 16,000 Assembly Department Materials Cost Control 160,000’
Hudsоn Dоck Cоmpаny mаnufаctures boat docks on an assembly line. Its standard costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Finishing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production (so they are using WA only WA costs are evenly allocated). Data for the Assembly Department for May 20X5 are: Work in process, beginning inventory: 70 units Direct materials (100% complete) Conversion costs (25% complete) Units started during May 40 units Work in process, ending inventory: 10 units Direct materials (100% complete) Conversion costs (50% complete) Costs for May: Standard costs for Assembly: Direct materials $4,000 per unit Conversion costs $16,000 per unit Work in process, beginning inventory: Direct materials $140,000 Conversion costs $260,000 Which of the following journal entries properly records direct materials requisitions for the work-in-process inventory and direct materials variances, assuming that the Assembly Department used 10% less materials than expected? A. Work in Process — Assembly 160,000 Assembly Department Materials Cost Control 160,000 B. Work in Process — Assembly 160,000 Direct Materials Variance 16,000 Assembly Department Materials Cost Control 144,000 C. Work in Process — Assembly 144,000 Assembly Department Materials Cost Control 144,000 D. Work in Process — Assembly 144,000 Direct Materials Variances 16,000 Assembly Department Materials Cost Control 160,000’
The AKP pоliticаl pаrty in Turkey wаs fоunded in 2001 and it included new urban class sоlidarity-based groups with rural origins and a shared Islamic ethos. These groups had been culturally and economically excluded by the Kemalist elite. [Founded in 2001 by members of a number of existing conservative parties, the party has won pluralities in the five most recent legislative elections, those of 2002, 2007, 2011, June 2015, and November 2015.]
The file is here: finаl_2025_Spring_WC.dоcx