Figure 6-7

question 118

Multiple Choice

Figure 6-7. Geller Manufacturing uses a process cost system to manufacture sensors for the security industry.The following information pertains to operations for the month of March.
The beginning inventory was 70 percent complete for materials and 30 percent complete for conversion costs.The ending inventory was 90 percent complete for materials and 50 percent complete for conversion costs.
Costs pertaining to the month of March are as follows:
Beginning inventory costs are: materials,$44,400; conversion cost $30,500.
Costs incurred during March are: materials used,$588,000; conversion cost $624,000.
Refer to Figure 6-7.Using the weighted average method,the equivalent unit conversion cost for March is:

• A)$5.95
• B)$6.00
• C)$5.13
• D)$6.23

---

Definitions:

Disk Defragmentation

The process of regrouping related pieces of files on the hard drive, enabling faster retrieval of the data.

Productivity Software

Software applications that enable users to produce documents, spreadsheets, presentations, and databases, aimed at improving work efficiency.

ASCII Code

A character encoding standard for electronic communication, representing text in computers and other devices.

Locally Installed Software

Software that is installed on your device’s internal storage.