Reference: 04-02
Adam Company Uses the Weighted-Average Method in Its

question 48

Multiple Choice

Reference: 04-02
Adam Company uses the weighted-average method in its process costing system. The following information for the Assembly Department was obtained from the accounting records for September (all materials are added at the
beginning of the process) : $$\begin{array}{l}\begin{array} { | l | l | l | } \hline & \begin{array} { l } \text { Number of } \\\text { Units }\end{array} & \begin{array} { l } \text { Labour and Overhead } \\\text { (Percentage Complete } ) \end{array} \\\hline \text { Work in process inventory, Sept. 1 } & 60,000 & 15 \% \\\hline \text { Transferred in during the month } & 105,000 & \\\hline \text { Work in process inventory, Sept. } 30 & 40,000 & 20 \% \\\hline\end{array}\\\\\begin{array} { | c | l | l | l | } \hline & \text { Transferred In } & \text { Materials } & \begin{array} { l } \text { Labour \& } \\\text { Overhead }\end{array} \\\hline \text { Beginning work in } & & & \\\hline \text { process inventory } & \$ 60,000 & \$ 30,000 & \$ 16,000 \\\hline \text { Cost added during the month } & \$ 115,500 & \$ 63,000 & \$ 320,000 \\\hline\end{array}\end{array}$$
-The "Cost to be accounted for" section of the production report for the month will show a total amount equal to?

• A)$498,500.
• B)$429,000.
• C)$106,000.
• D)$604,500.

Recognize the role of beliefs in the cognitive A-B-C model as a precursor to behavior.

Identify the development and application of early cognitive therapy approaches.

Understand the appropriate application of thought stopping and self-instructions for managing uncontrollable thoughts.

Gain insights into student-directed cognitive strategies like thought stopping and the turtle technique.

---

Definitions:

John Berry

A psychologist known for his work in the fields of cross-cultural psychology and acculturation psychology, exploring how individuals adapt to changes in cultural environments.

Non-Western Countries

Nations or regions outside the cultural sphere of the Western world, often emphasizing differing social, economic, and cultural practices.

Terman

Lewis Terman was a psychologist who is best known for his revision of the Stanford-Binet IQ test and his studies in gifted children.

Gifted Children

Young individuals who demonstrate exceptionally high levels of aptitude or competence in one or more domains.