Kelly, Inc

question 88

Multiple Choice

Kelly, Inc. uses a weighted-average process costing system that calculates normal rework as 2% of the units passing inspection. The inspection point is at the 75% point and units failing inspection are returned to the 40% point. During the current period, 52,000 units were started; 62,000 units inspected; and 52,000 units completed. Direct material is added at the 50% point and conversion costs occur uniformly. Beginning work in process was 10,000 units, 55% complete and ending work in process was 8,000 units, 85% complete. Costs per equivalent unit for material were $1.00 and $3.00 for conversion costs.
The cost of the ending work in process was:

• A) $28,400
• B) $30,532
• C) $32,328
• D) $28,728

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Definitions:

Diseases of the Mind

Broad term referring to various mental health conditions and disorders affecting cognitive, emotional, and behavioral functioning.

Humane Treatment

Actions or behavior marked by compassion, respect, and consideration towards others, including animals, emphasizing dignity and welfare.

Brain Abnormalities

Structural or functional anomalies in the brain that can lead to various neurological or psychiatric conditions.

Claustrophobia

An anxiety disorder characterized by an irrational fear of being confined in a small or enclosed space.