Stangol Co

question 123

Multiple Choice

Stangol Co.uses process costing to account for the production of highlighter pens.Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process.Cost per equivalent unit has been calculated to be $8.80 for conversion costs and $7.1667 for materials.12,000 units were worked on during the period.Ending inventory still in process was 4,000 units (100% complete for materials,50% for conversion) .The value of units completed and transferred out using the weighted average method would be closest to:

• A)$127,733.60
• B)$130,000.00
• C)$152,000.00
• D)$159,666.00

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Definitions:

Perceived Distance

The subjective experience or estimation of how far an object or destination is from oneself.

Monocular Cue

A depth perception cue that can be perceived with just one eye, such as size, texture gradient, or linear perspective.

Light and Shadow

The play of light and darkness, often used in visual arts to create depth, highlight form, or convey mood and atmosphere.

Opposite Direction

A direction or course that is diametrically different from another, often implying a contrary or reverse movement.