Mountainside Industries Manufactures Specialized Plastic Boxes in Two Processes: Molding

question 67

Multiple Choice

Mountainside Industries manufactures specialized plastic boxes in two processes: Molding and Packaging. In the Packaging Department, materials are added at the end of the process. The following data are given: $$\begin{array}{l}\begin{array} { l r r r r r } &&&\text { Costs }\\& \text { Units } & \text { Trans.-in } & \text { Materials } & \text { Conv. } \\\text { Work in process, July 1 } & 30 & \$ 1,590 & \$ 0 & \$ 513 \\\text { Transferred in during July } & ? & & & & \\\text { Completed during July } & 105 & & & & \\\text { Work in process, July 31 } & 15 & & & & \\\text { Costs added during July } & & \$ 4,410 & \$ 1,050 & \$ 1,767\end{array}\end{array}$$ The conversion process on the beginning inventory is 70 percent completed and the ending inventory is 60 percent completed. Mountainside's equivalent units for transferred-in units using weighted average would be

• A)15.
• B)90.
• C)105.
• D)120.

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Definitions:

Extinction

In behavioral psychology, the gradual weakening and eventual disappearance of a conditioned response when the reinforcement is no longer offered.

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A type of long-term memory involving the capacity to recall words, concepts, or numbers, which is necessary for the use and understanding of language.

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Memory System

The structures and processes involved in the storage and retrieval of information in the brain.