ColorWorks' Painting Department Uses a Process Costing System

question 22

Multiple Choice

ColorWorks' Painting Department uses a process costing system. It had a beginning Work in Process Inventory of 160 units, which had direct material costs of $17,215. During June, 8,600 units were started and costs of $213,600 were incurred for direct materials. Ending inventory consists of 250 units, which are 80% complete with respect to direct materials. What is the cost per equivalent unit for direct materials?

• A) $26.09
• B) $26.23
• C) $26.35
• D) $26.50

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Definitions:

Uterine Contractions

The tightening and relaxing of the uterus' muscle fibers, commonly experienced during childbirth but also occurring at other times, such as during menstruation.

Birth Process

The series of events that lead to the delivery of a baby, including labor, contractions, and the passage through the birth canal.

Cesarean Delivery

Cesarean Delivery is a surgical procedure used to deliver a baby through incisions in the mother's abdomen and uterus.

Vaginal Delivery

The process of childbirth where the baby is born through the birth canal.