Macklin Products Uses Process Costing

question 118

Multiple Choice

Macklin Products uses process costing. Ending Work in Process inventory consists of 2,600 units that are 100% complete with respect to materials and 30% complete with respect to conversion costs. What are the equivalent units for materials and for conversion costs, respectively, in the ending Work in Process inventory?

• A) 2,600 and 780 units
• B) 780 and 2,600 units
• C) 780 and 780 units
• D) 2,600 and 2,600 units

---

Definitions:

Dossey's Theory

A conceptual framework developed by Barbara Dossey, focusing on holistic nursing and the integration of body, mind, and spirit in healthcare.

Patterns of Knowing

Refers to the different ways of understanding and acquiring knowledge in a field, often including empirical, aesthetic, personal, and ethical dimensions.

Content Component

The specific elements or subjects that make up the substance or material of a program, course, or educational material.

Affiliated-individuation

A developmental process combining the need for close relationships with the need for personal independence and identity.