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:

Registers

Fast, small storage locations within a computer's CPU used to quickly hold and access data and instructions during processing.

Instruction Language

A set of commands or a programming language that a computer's processor understands and can execute to perform specific tasks.

Video Cards

A hardware component of a computer that processes and renders graphics output to the display screen.

RAM Storage

Temporary storage used by a computer to hold data that is actively being used or processed, making systems faster and more responsive.