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

question 25

Multiple Choice

During January,the production department of a process operations system completed and transferred to finished goods a total of 78,000 units.At the end of January,9,000 additional units were in process in the production department and were 65% complete with respect to labor.The beginning inventory included labor cost of $37,100 and the production department incurred direct labor cost of $294,300 during January.Compute the direct labor cost per equivalent unit for the department using the weighted-average method.

• A)$6.34.
• B)$3.77.
• C)$3.51.
• D)$4.25.
• E)$3.95.

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Definitions:

Discrimination

Actively denies minority members the full benefits of organizational membership.

Denies

The act of rejecting a statement, request, or acknowledgment; refusal.

Organizational Membership

The state or condition of belonging to or being a part of a specific group, company, or institution, usually involving certain rights and responsibilities.

Individual Differences

Variabilities among individuals in behavior, personality, cognitive abilities, and other attributes.