[msnautica2]

Data for the Assembly Department for August 2008 are:
Work in process, beginning inventory: 800 units
Direct materials (100% complete)
Conversion costs (40% complete)

Units started during August 450 units

Work in process, ending inventory: 300 units
Direct materials (100% complete)
Conversion costs (60% complete)

Costs for August:
Standard costs for Assembly:
Direct materials $30 per unit
Conversion costs $55 per unit

Work in process, beginning inventory:
Direct materials $22,000
Conversion costs $16,500

11)

Which of the following journal entries records the Assembly Department's conversion costs for the month, assuming conversion costs are 10% higher than expected?

A)

Assembly Department Conversion Cost Control 39,325
Various accounts 39,325
B)

Materials Inventory 39,325
Assembly Department Conversion Cost Control 39,325
C)

Assembly Department Conversion Cost Control 49,005
Various accounts 49,005
D)

Materials Inventory 49,005
Work in Process  Assembly 49,005

[msnautica2]

I am confused about the 10% higher than expected... My answers is none of the choices above please help