Ingredient A12H Is a Material Used to Make Calvin Corporation's

question 22

Multiple Choice

Ingredient A12H is a material used to make Calvin Corporation's major product. The standard cost of Ingredient A12H is $23.00 per ounce and the standard quantity is 3.8 ounces per unit of output. Data concerning the compound for October appear below:
$$\begin{array} { l r l } \text { Cost of material purchased in October } & \$ 23.10 & \text { per ounce } \\\text { Material purchased in October } & 2,300 & \text { ounces } \\\text { Material used in production in October } & 2,120 & \text { ounces } \\\text { Actual output in October } & 600 & \text { units }\end{array}$$
The material was purchased on account and Calvin Corporation uses a standard costing system.
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The debit to the Materials Inventory account for October would total:

• A) $52,900.
• B) $52,440.
• C) $48,760.
• D) $53,130.

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Definitions:

Behavioral Activation

A therapy for depression in which the client is guided to systematically increase the number of constructive and pleasurable activities and events in his or her life.

Unipolar Depression

A major depressive disorder characterized by a persistent feeling of sadness or lack of interest in external stimuli, without the mood swings seen in bipolar disorder.

Therapy Principles

Fundamental guidelines or theories that inform and direct the practice of therapeutic treatments and interventions.

Adjunctive Psychotherapy

Supportive therapy used in conjunction with primary treatments to enhance overall mental health outcomes.