Williams Company Computed Its Cost Per Equivalent Unit for Direct

question 173

Multiple Choice

Williams Company computed its cost per equivalent unit for direct materials to be $2.60 and its cost per equivalent unit for conversion to be $3.75.A total of 250,000 units of product were completed and transferred out as finished goods during the month,and 36,000 of equivalent units remained unfinished at the end of the month.The amount that should be reported in ending Work in Process Inventory is:

• A)$93,600.
• B)$135,000.
• C)$1,816,100.
• D)$1,587,500.
• E)$228,600.

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Definitions:

Flow

A mental state of deep involvement and immersion in an activity where an individual experiences focus, engagement, and a sense of satisfaction.

Effort

The use of physical or mental energy to achieve a goal or accomplish a task.

Personal Constructs

Cognitive structures individuals use to interpret and predict events, prominently featured in George Kelly’s personal construct theory.

Cognitive Scripts

Mental representations of sequences of events or actions, guiding behavior and understanding in specific contexts.