Materials Are Added at the Beginning of the Process

question 5

Multiple Choice

$$\begin{array} { | l | l | l | } \hline & \text { Materials } & \text { Conversion Cost } \\\hline \text { Work in process, beginning } & \$ 8,000 & \$ 6,000 \\\hline \text { Current added during January } & \$ 40,000 & \$ 32,000 \\\hline \text { Equivalent units of production } & 100,000 & 95,000 \\\hline \text { Cost per equivalent unit } & \$ 0.48 & \$ 0.40 \\\hline \begin{array} { l } \text { Units completed and transferred to the next } \\\text { department }\end{array} & 90,000 \text { units } & \\\hline \text { Work in process, ending } & 10,000 \text { units } & \\\hline\end{array}$$ Materials are added at the beginning of the process. The ending work in process is 50% complete with respect to conversion costs. What cost would be recorded for the ending work in process inventory?

• A)$8,800.
• B)$4,400.
• C)$6,800.
• D)$3,400.

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Definitions:

Selective Perception

The cognitive process by which individuals perceive what they want to in media messages while ignoring opposing viewpoints.

Stimulus Discrimination

The ability of an organism or individual to differentiate between different stimuli, often used in the context of learning and behavior modification.

Selective Retention

The process by which individuals remember information in a way that selectively retains what is significant or aligns with their beliefs.

Selective Intuition

The process of relying on gut feelings or instincts selectively, often based on expertise or experience, in decision-making situations.