Cyrprano Company Had the Following Department Data Materials Are Added at the Beginning of the Process

question 14

Multiple Choice

Cyrprano Company had the following department data: $\begin{array}{cc} \text { Work in process, physical units, beginning } &-0-\\ \text { Units started. } &25,000\\ \text { Completed and transferred out physical units} &20,000\\ \text {Work in process, physical units, ending } &5,000\\\end{array}$


Materials are added at the beginning of the process. Corversion costs are added evenly throughaut the process. The incamplete units are $40 \%$ campleted as to conversian costs.
What is the total number of equivalent units for materials during the period if the weightedaverage method is used?

• A)25,000
• B)15,000
• C)22,000
• D)23,000

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Definitions:

Transnational Corporations

Are large businesses with head offices in rich countries. They rely increasingly on foreign labour and foreign production; skills and advances in design, technology, and management; world markets; and massive advertising campaigns. They are increasingly autonomous from national governments.

Nation-states

Political entities consisting of a sovereign state whose citizens or subjects are relatively homogeneous in factors such as language or common descent.

Autonomous

The quality of having independence or self-governance, capable of making decisions or operating independently from external control.

McDonaldization

Refers to the application of the rationalization principles of the fast-food industry to other sectors of society.