Bentley Enterprises uses process costing to control costs in the manufacture of

Question

Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for November. (CMA Exam adapted) Work in process, November 1st Started in production during November Work in process, November 30th 6,300 103,000 24,300 The beginning inventory was 70% complete as to materials and 10% complete as to conversion costs. The ending inventory was 80% complete as to materials and 30% complete as to conversion costs. Costs pertalning to November are as follows: Beginning inventory, diret materials, $54,860; direct labor, $20,620; manufacturing overhead, $15,540 Costs incurred What are the total costs in the ending Work-in-Process Inventory assuming Bentley uses welghted-average process costing? ing overhead, $394,160 O $91.560. O$132,729 O $132.272. O $133,244.

Explanation / Answer

Working:

$ 1,33,244

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