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Nature's Twitter es un fabricante de alpiste. La empresa utiliza un sistema de costeo por...

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Accounting

Nature's Twitter es un fabricante de alpiste. La empresa utiliza un sistema de costeo por procesos para contabilizar los costos de los productos en tres departamentos de produccin secuenciales: Clasificacin, Inspeccin y Empaque.

El departamento de Clasificacin inform un total de 10 040 unidades equivalentes de material directo y un total de 8 960 unidades equivalentes de conversin en su informe de costos de produccin de enero. Adems, el informe arroj que durante enero se transfirieron 5.000 unidades fsicas a Inspeccin desde Clasificacin. Las unidades fsicas que permanecieron en el inventario final de enero del departamento de Clasificacin estaban completas en un 55 % con respecto a los costos de conversin

Cul fue el estado de finalizacin del inventario final del departamento de clasificacin con respecto a los costos de materiales directos?

A.

45%

B.

56%

C.

75%

D.

70%

MI.

80%

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