The direct materials cost in the November 1 Work in Process inventory account totalled:

A) $6,000.
B) $3,000.
C) $3,600.
D) $6,600.

Question

The direct materials cost in the November 1 Work in Process inventory account totalled:A) $6,000.B) $3,000.C) $3,600.D) $6,600.

Nicole DiVincenzo · Accepted Answer

Final Answer : C, Explanation :  The direct materials cost in the November 1 Work in Process inventory account totalled $3,600. This is calculated as follows:Beginning Work in Process inventory = $9,000Direct labour cost in Beginning Work in Process inventory = 300 hours x $10 per hour = $3,000Manufacturing overhead cost in Beginning Work in Process inventory = $3,000 x 8 per hour = $2,400Direct materials cost in Beginning Work in Process inventory = $9,000 - $3,000 - $2,400 = $3,600

The direct materials cost in the November 1 Work in Process inventory account totalled:

A) $6,000.
B) $3,000.
C) $3,600.
D) $6,600.

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