Narver Company Uses the Weighted-Average Method in Its Process Costing

question 32

Multiple Choice

Narver Company uses the weighted-average method in its process costing system. Operating data for the Lubricating Department for the month of October appear below: $$\begin{array} { | l | l | l | } \hline & \text { Uhirs } & \text { Percentage complefe } \\\hline \text { Beginning work in grocess inventory } & 8,600 & 60 \% \\\hline \text { Transferred in from the prior } & & \\\hline \text { department during October } & 40,100 & \\\hline \text { Completed and transferred to the next } & & \\\hline \text { department during October } & 37,100 & \\\hline \text { Ending work in process inventory } & 9,600 & 80 \% \\\hline\end{array}$$ What were the equivalent units of production for conversion costs in the Lubricating
Department for October?

• A)44,780.
• B)43,100.
• C)37,100.
• D)47,780.

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Definitions:

Fluent French

The capability to speak and understand French language smoothly and accurately.

Itard

Refers to Jean Marc Gaspard Itard, a French physician known for his work in education and care of the so-called "wild boy of Aveyron."

Isolated

Being separated from others; in a social context, it refers to individuals or groups having minimal contact or interaction with others.

Malnourished

The condition of having a diet that lacks the correct balance of nutrients, leading to health problems.