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.

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Definitions:

Depressant Drugs

Substances that reduce arousal and stimulation in the brain, leading to a calming effect.

Barbiturates

Are a class of drugs that act as central nervous system depressants, used primarily as sedatives or to control seizures.

Substance Use Disorder

A medical condition characterized by an uncontrolled use of substances despite harmful consequences.

Cocaine

A powerful and addictive stimulant drug derived from the leaves of the coca plant, which increases levels of dopamine in the brain, leading to euphoria, increased energy, and potentially, addiction.