Azucar,Inc The Ending Work-In-Process Inventory Is 100% and 75% Complete with Added

question 68

Multiple Choice

Azucar,Inc.has six processing departments for refining sugar-Affination,Carbonation,Decolorization,Boiling,Recovery,and Packaging.Conversion costs are added evenly throughout each process.Data from August for the Decolorization Department are as follows: $\begin{array}{|l|r|} \hline& \text { Metric Tons } \\\hline \text { Beginning Work-in-Process Inventory } &0\\\hline \text { Transferred in } & 13,500 \\\hline\text { Completed and transferred out to Boiling in } \\\text { August }&5500\\\hline\text { Ending Work-in-Process Inventory }&8000\\\hline\end{array}$ $$\begin{array} { | l | r | } \hline & { \text { Costs } } \\\hline \text { Beginning Work-in-Process Inventory } & \$ 0 \\\hline \text { Costs added during August } & \\\hline \text { Direct materials } & 3,000,000 \\\hline \text { Direct labor } & 1,100,000 \\\hline \text { Manufacturing overhead } & \underline { 625,000 } \\\hline \text { Total costs added during August } & \$ 4,725,000 \\\hline\end{array}$$ The ending Work-in-Process Inventory is 100% and 75% complete with respect to direct materials and conversion costs,respectively.The weighted-average method is used.Compute the cost per equivalent unit for direct materials and conversion costs.(Round any intermediate calculations and your final answer to two decimal places.)

• A) $222.22 per metric ton for direct materials; $222.22 per metric ton for conversion costs
• B) $81.48 per metric ton for direct materials; $200.00 per metric ton for conversion costs
• C) $200.00 per metric ton for direct materials; $81.48 per metric ton for conversion costs
• D) $222.22 per metric ton for direct materials; $150.00 per metric ton for conversion costs

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Definitions:

Crossed Extensor Reflex

A reflex action in which the extension of one limb is paired with the flexion of the contralateral limb.

Common Fibular Nerve

A branch of the sciatic nerve that innervates the muscles of the lower leg, contributing to foot and toe movement and sensation.

Medial Plantar Nerves

Nerves that supply sensation and muscle control to the medial part of the bottom of the foot.

Lateral Plantar Nerves

Nerves that innervate the lateral aspect of the bottom of the foot, playing a key role in sensory and motor functions.