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}$

---

Definitions:

Longitudinal Study

A research design focusing on collecting data from the same subjects repeatedly over a period of time to observe changes or developments.

Incidence of Infanticide

The occurrence rate at which infants are intentionally killed by adults, often influenced by cultural, social, and psychological factors.

Genetically Related

Having a biological connection through genes and DNA that can determine physical and sometimes behavioral traits shared among individuals.

Stepfamilies

Families formed when a single parent marries someone who may or may not have their own children, blending two families together.