Joel Company Manufactures Generic Notebooks The Equivalent Units for Materials Are _____

question 33

Multiple Choice

Joel Company manufactures generic notebooks.Material is introduced at the beginning of the process in the Printing department.Conversion costs are applied uniformly throughout the process.The weighted-average method of product costing is used.Data for the Printing department for the month of June follow: $\begin{array}{lr}\text { Work-in-process inventory, June } 1\\\\\text { Units } & 15,000 \text { units } \\\text { Direct materials } 100 \% \text { complete) } & \$ 34,000 \\\text { Conversion costs 30\% complete) } & \$ 14,000\\\\\text { Units started in June } & 65,000 \text { units } \\\text { Units completed in June } & 62,000 \text { units } \\\text { Work-in-process inventory, June 30 } & 20,000 \text { units }\\100 \% \text { complete with regard to materials }\\\text { and } 60 \% \text { complete with regard to conversi on costs) }\\\\\text { Direct material s added in June } & \$ 285,000 \\\text { Conversion costs added in June } & \$ 210,000\end{array}$ The equivalent units for materials are _____.

• A)62,000
• B)77,000
• C)82,000
• D)83,000

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Definitions:

Cognitive Approach

A psychological perspective that emphasizes the importance of mental processes in how people perceive, remember, think, and solve problems.

Individual Differences

Variabilities among people in their behaviors, cognition, personality, and other attributes.

Rep Test

A technique used in psychology to explore an individual's personal constructs, specifically how they perceive and interpret their world and the people in it.

Personal Construct

An individual's unique mental framework used to interpret and understand the world around them.