A Department Adds Materials at the Beginning of the Process $\quad$

question 43

Short Answer

A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process.For the month of May, there was no beginning Work in Process; 50,000 units were completed and transferred out; and there were 14,000 units in the ending Work in Process that were 10% complete.During May, $96,000 materials costs and $102,800 conversion costs were charged to the department.How much are unit production costs for materials and conversion costs for May if the weighted-average method is used, rounded to the nearest whole cent? $\quad$$\begin{array}{llcc} \underline{\text { Materials}}& \underline{\text { Conversion Costs }}\\\end{array}$
a) $\quad$$\begin{array}{llcc} \$3.11&\quad\quad\quad\$2.80\end{array}$
b) $\quad$$\begin{array}{llcc}\$1.87&\quad\quad\quad\$2.00\end{array}$
c) $\quad$$\begin{array}{llcc}\$1.66&\quad\quad\quad\$1.61\end{array}$
d) $\quad$$\begin{array}{llcc}\$1.50&\quad\quad\quad\$2.00\end{array}$

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Definitions:

Western Societies

Cultures and societal structures primarily found in the Western hemisphere, often characterized by democratic governance, capitalism, and individualism.

Negative Consequences

Unfavorable or harmful outcomes resulting from an action or condition.

Brain Centers

Specific areas in the brain responsible for various functions, such as movement, sensory processing, or emotional regulation.

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The process or symptoms experienced when stopping or reducing the intake of a substance that has been used regularly.