The Following Information Is Available for Department C for the Month

question 16

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 cost per unit for materials using the weighted average method is

• A)$2.16.
• B)$2.88.
• C)$3.43.
• D)$3.60.

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Definitions:

Principals

Leaders of schools or educational institutions responsible for the administration, management, and implementation of educational policies.

Norm Violations

Behaviors that deviate from accepted social norms or expectations, which can lead to social disapproval or sanctions.

Tolerant

Characterized by a willingness to accept feelings, habits, or beliefs that are different from one's own.

Depend On

To require support, assistance, or resources from someone or something for proper functioning or well-being.