Miramar, Inc

question 20

Multiple Choice

Miramar, Inc. uses a weighted-average process costing system which recognizes normal spoilage as 5% of good output. During the current period, 14,000 units were started and 10,000 units completed. Materials are added at the beginning of the process, conversion costs occur uniformly, and the inspection point is at the 70% point. Beginning work in process was 6,000 units, 40% complete, and ending work in process 9,000 units, 80% complete. The cost per equivalent unit for material was $1.00 and for conversion costs $3.00.
The cost of ending work in process was:

• A) $31,995
• B) $30,600
• C) $31,334
• D) $31,547

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Definitions:

Pressure Ulcers

Injuries to skin and underlying tissues, typically on bony areas, resulting from prolonged pressure or friction.

Immobility

A state or condition in which a person or entity is unable to move or be moved, often leading to potential health risks or complications.

Lateral Position

A body position where the patient lies on their side, often used for medical examination, treatment, or to promote patient comfort.

Torticollis

A condition characterized by an abnormal, asymmetrical head or neck position, often due to muscle contraction, congenital abnormalities, or other causes.