Rally Gifts Uses Process Costing

question 126

Multiple Choice

Rally Gifts uses process costing. In its Forming Department, all the materials are added at the beginning of processing. At the end of the year, 6,000 units remain in Work in Process inventory in the department. During the year, 54,000 units were completed and transferred out and 55,000 units were started. How many equivalent units will be used in the cost per equivalent unit calculation for material costs?

• A) 61,000 units
• B) 54,000 units
• C) 60,000 units
• D) 48,000 units

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Definitions:

Parasympathetic

Part of the autonomic nervous system responsible for conserving energy and slowing down the heart rate, involved in rest and digestion activities.

Central

Pertaining to the most important or core aspects of something, often in a system or theory.

Parasympathetic

Pertains to the part of the autonomic nervous system responsible for conserving energy and slowing down the heart rate.

Sympathetic

Pertaining to the part of the autonomic nervous system that increases alertness, muscle tension, and energy expenditure in response to stress.