Figure 5-6
Kramer, Inc During April, 25,000 Units Were Completed and Transferred to the Two

question 41

Multiple Choice

Figure 5-6
Kramer, Inc., manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department.
Information for the mixing department for April follows: Work in progress, April 1:
$\begin{array}{lr}\text { Units }(35 \% \text { complete) } & 5,000 \\\text { Direct materials } & £ 24,000 \\\text { Direct labour } & £ 30,000 \\\text { Overhead } & £ 10,000\end{array}$ During April, 25,000 units were completed and transferred to the molding department. The following costs were incurred by the mixing department during April: $\begin{array}{lr}\text { Direct materials } & £ 90,000 \\\text { Direct labour } & 120,000 \\\text { Overhead } & 30,000\end{array}$ Two thousand five hundred (2,500) units that were 80 per cent complete remained in mixing at April 30.
-Refer to Figure 5-6. Kramer's total cost per equivalent unit of production would be

• A)£12.16.
• B)£11.26.
• C)£9.76.
• D)£6.52.

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Definitions:

Maturation

The process of becoming mature or fully developed, whether referring to organisms, cells, systems, or psychological development.

Oxygenation

The process of adding oxygen to the body's systems, typically referring to the lungs transferring oxygen into the blood.

Cardiopulmonary Conditions

Health conditions that affect the heart and lungs, impacting the efficient functioning of the cardiovascular and respiratory systems.

Hemoglobin

A protein in red blood cells that carries oxygen from the lungs to the tissues of the body.