The Following Information Is Available for Department C for the Month

question 7

Multiple Choice

The following information is available for Department C for the month of August: $$\begin{array} { l r r } & \text { Units } & \text { Cost } \\\text { Work in process, August } 1 \text { (70\% complete) } & 10,000 & \\\text { Direct materials } & & \$ 36,000 \\\text { Direct labor } & & 18,000 \\\text { Manufacturing overhead } & & 24,000 \\\text { Total work in process, August } 1 && \$ 78,000 \\\text { Started in production during August } & 40,000 & \\\text { Costs added: } & & \\\text { Direct materials } & & 108,000 \\\text { Direct labor } & & 48,000 \\\text { Manufacturing overhead } & & 61,040\\\text { Total costs added during August } & & \$ 217,040\\\text { Work in process, August } 31 \text { (80\% complete) } & 4,000 & \\\text { Units completed and transferred out } & 42,000 &\end{array}$$ Materials are added at the beginning of the process. Inspection takes place at the 50 percent point in the conversion process to determine spoiled units. Round unit costs to two decimal places. The company uses the weighted average cost flow assumption.
Department C's equivalent units of production for materials using the weighted average method is

• A)44,800.
• B)47,200.
• C)50,000.
• D)54,000.

Comprehend the importance of educational attainment in the workforce.

Understand the role and scope of functional authority in HR and contexts where it's applicable.

Recognize the importance of HR managers in scanning environments for future planning.

Identify the challenges of the knowledge-based economy in relation to educational attainment.

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Definitions:

Digital Brand Name

The name or identity of a brand in the digital realm, carefully chosen to reflect its online presence, values, and objectives.

Social Footprint

A social footprint is the measure of the impact an individual or entity has on social media networks, based on the extent and influence of their digital presence.

Lifestream

A digital chronology of a person's life, activities, or interests, shared online through various media platforms.

Social Footprint

The mark or impact an individual or organization has on social media, measured by their activity, reach, and influence across various platforms.