The Following Information Is Available for Department C for the Month

question 56

Multiple Choice

The following information is available for Department C for the month of June: $\begin{array}{lr}&\text { Units }& \text { Cost }\\\text { Work in process, June } 1 \text { (70\% complete) } & 10,000\\\text { Direct materials } && \$ 36,000 \\\text { Direct labor } && 18,000 \\\text { Manufacturing overhead } && 24.000\\ \text {Total work in process, June 1 }&&\$78,000\\ \text {Started in production during June }&40,000\\\text { Costs added: } & \\\text { Direct materials } && \$ 108,000 \\\text { Direct labor } && 48,000 \\\text { Manufacturing overhead } && 60,600\\\text { Total costs added during June }&&\$216,600\\\text { Work in process, June } 30 \text { (80\% complete }) &4,000\end{array}$
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

• A)$3.54.
• B)$3.06.
• C)$2.55.
• D)$2.19.

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Definitions:

Sleep Problems

Disorders or disturbances that affect an individual’s ability to sleep well on a regular basis, impacting health and quality of life.

Cognitive Therapy

A type of psychotherapy that focuses on changing negative patterns of thought to improve emotional well-being and behavior.

Classroom Therapy

Therapeutic interventions and strategies implemented in an educational setting to support students' mental health and learning.

Insight Therapy

A form of psychotherapy aimed at increasing a patient's awareness of underlying motives and defenses to promote emotional healing and personal growth.