The Following Data Were Taken from the Accounting Records of the Hazel

question 71

Multiple Choice

The following data were taken from the accounting records of the Hazel Corporation which uses the weighted-average method in its process costing system: $$\begin{array} { | c | l | } \hline \text { Beginning work in process inventory } & \\\hline ( 100 \% \text { complete as to materials; } & \\\hline 70 \% \text { complete as to conversion) } & 30,000 \text { units } \\\hline \text { Started in process during the period } & 90,000 \text { units } \\\hline \text { Ending work in process inventory } & \\\hline ( 100 \% \text { complete as to materials; } & \\\hline 60 \% \text { complete as to conversion) } & 20,000 \text { units } \\\hline\end{array}$$ The equivalent units of production for conversion costs were?

• A)102,000.
• B)112,000.
• C)111,000.
• D)100,000.

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Definitions:

Koran

The holy book of Islam, believed to be the word of God (Allah) as dictated to Muhammad over a 23-year period.

Deontological Approach

A philosophical stance emphasizing duty, where the morality of an action is based on adherence to rules or duties rather than the consequences.

Immanuel Kant

An 18th-century German philosopher known for his work in epistemology, ethics, and aesthetics, particularly for his philosophy of the categorical imperative.

Ethics

The study of moral principles that govern an individual's behavior or conducting of an activity.