Reference: 04-10
Nando Company Uses the Weighted-Average Method in Its

question 63

Multiple Choice

Reference: 04-10
Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline & \text { Units } & \begin{array} { l } \text { Labour and Overhead } \\\text { (Percentage Complete) }\end{array} \\\hline \text { Work in process, October 1 } & 8,000 & 60 \% \\\hline \text { Units started } & 25,000 & \\\hline \text { Completed and transferred } & 20,000 & \\\hline \text { Work in process, October } 31 & 13,000 & 20 \% \\\hline\end{array}\\\begin{array} { | l | l | l | l | } \hline \text { Costs for October: } & \text { Transferred In } & \text { Materials } & \begin{array} { l } \text { Labour and } \\\text { Overhead }\end{array} \\\hline \text { Work in process, October } 1 & \$ 33,000 & \$ 16,500 & \$ 31,200 \\\hline \text { Added during the month } & \$ 59,400 & \$ 82,500 & \$ 194,800 \\\hline\end{array}\end{array}$$ All materials are added at the beginning of the process.
-The total cost assigned to units transferred out during October was

• A)$316,000.
• B)$264,600.
• C)$342,000.
• D)$358,400.

Comprehend the initiatives and mandates of Canadian health informatics organizations and their impact on nursing.

Understand the implications of privacy legislation in nursing practice.

Discuss the challenges and considerations for nurses in integrating technology within their professional practice.

Understand the various phases of the helping relationship in nursing.

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