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

question 35

Multiple Choice

Baker Company uses the weighted-average method in its process costing system. The Assembly Department started the month with 8,000 units in its beginning work in process inventory that were 90% complete with respect to conversion costs. An additional 95,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 11,000 units in the ending work in process inventory of the Assembly Department that were 90% complete with respect to conversion costs. What were the equivalent units of production for conversion costs in the Assembly
Department for the month?

• A)101,900.
• B)94,700.
• C)98,000.
• D)92,000.

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Definitions:

Industrial Revolution

A period of major industrialization that took place during the late 18th and early 19th centuries, marked by significant technological advancements and societal changes.

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Societies that do not rely heavily on mechanized means of production, instead depending on agriculture, craftsmanship, and manual labor.

Ceremonial Event

An occasion or event marked by formal activities or rituals of significance, often relating to cultural, religious, or social traditions.

Village Chief

The leader or head of a village, responsible for governance, decision-making, and coordinating community activities.