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The Following Information Is Available for Department C for the Month

question 56

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The following information is available for Department C for the month of June:  Units  Cost  Work in process, June 1 (70% complete)  10,000 Direct materials $36,000 Direct labor 18,000 Manufacturing overhead 24.000Total work in process, June 1 $78,000Started in production during June 40,000 Costs added:  Direct materials $108,000 Direct labor 48,000 Manufacturing overhead 60,600 Total costs added during June $216,600 Work in process, June 30 (80% complete ) 4,000\begin{array}{lr}&\text { Units }& \text { Cost }\\\text { Work in process, June } 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, June 1 }&&\$78,000\\ \text {Started in production during June }&40,000\\\text { Costs added: } & \\\text { Direct materials } && \$ 108,000 \\\text { Direct labor } && 48,000 \\\text { Manufacturing overhead } && 60,600\\\text { Total costs added during June }&&\$216,600\\\text { Work in process, June } 30 \text { (80\% complete }) &4,000\end{array}
Materials are added at the beginning of the process. Round unit costs to two decimal places.
The cost per equivalent unit of production for conversion using the weighted average method is


Definitions:

Organizational Socialization

The process by which a new employee learns the values, norms, and expected behaviors of an organization to become an effective member.

Cultural Values

The core principles and ideals upon which an entire community exists and functions, deeply influencing people's behaviors and perceptions.

Senior Employees

Employees who have extensive experience or tenure within a company or industry, often holding positions of authority or leadership.

Encourages Ethical

Promoting or fostering a set of moral principles or values that govern an individual's or group's behavior.

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