Bentley Enterprises Uses Process Costing to Control Costs in the Manufacture

question 143

Multiple Choice

Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for November. (CMA Exam adapted)
$$\begin{array} { l c } & \text { Units } \\\text { Work in process, Novernber } 1 & 16,000 \\\text { Started in production during Novernber } & 100,000 \\\text { Wark in process, Novernber } 30 & 24,000\end{array}$$
The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 90% complete as to materials and 40% complete as to conversion costs.
Costs pertaining to November are as follows:
Beginning inventory: direct materials, $54,560; direct labor, $20,320; manufacturing overhead, $15,240.
Costs incurred during the month: direct materials, $468,000; direct labor, $182,880; manufacturing overhead, $391,160.
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What is the equivalent unit cost for materials assuming Bentley uses weighted-average process costing?

• A) $4.12.
• B) $4.50.
• C) $4.60.
• D) $4.80.

Grasp the physiological and psychological characteristics of REM and NREM sleep.

Recognize the signs and causes of common sleep phenomena and disorders.

Identify historical milestones and methodologies in the scientific study of sleep.

Comprehend the variations in sleep patterns by age and the development of sleep cycles.

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Definitions:

Organizational Citizenship Behaviour

Refers to voluntary actions employees take to help others and benefit the organization, beyond their job requirements.

Low Risk

Describes situations, investments, or actions that have a minimal chance of negative outcome or loss.

Retroactive Interference

The disruptive effect of new learning on the recall of old information.

Memory Retrieval

The process of recalling information stored in the brain.