During December,the Production Department of a Process Operations System Completed

question 141

Multiple Choice

During December,the production department of a process operations system completed and transferred to finished goods a total of 65,000 units of product.At the end of March,15,000 additional units were in process in the production department and were 80% complete with respect to materials.The beginning inventory included materials cost of $57,500 and the production department incurred direct materials cost of $183,000 during December.Compute the direct materials cost per equivalent unit for the department using the weighted-average method.

• A)$3.70.
• B)$2.38.
• C)$2.82.
• D)$3.12.
• E)$4.79.

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Definitions:

Circular

Referring to something shaped like a circle or a process that returns to its starting point with no clear beginning or end.

Metaphorical Language

The use of figures of speech, like metaphors, to convey meanings in a non-literal manner, enriching language with imagination and depth.

Differentia

The trait or characteristic that distinguishes one thing from another within a particular category or genus.

Ostensive Definition

A method of defining by direct demonstration, for example, pointing to examples.