Assume That Ending Work in Process Is 8,000 Units, 20

question 89

Multiple Choice

Assume that ending work in process is 8,000 units, 20% complete, and that 20,000 units were completed and transferred out. The beginning work in process was 75% complete. Materials are added when the process is 50% complete, and the cost of materials added during the month was $61,500. Using the weighted average method, materials are allocated at $4.00 per equivalent unit. The cost of material included in the beginning work in process from last month was:

• A) $18,500
• B) $20,000
• C) $34,500
• D) None of the above

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Definitions:

Incompetence

The lack of ability, knowledge, or qualification to perform effectively a duty or task.

Difficulty

The state or condition of being hard to do, deal with, or understand; the level of challenge that a task or problem presents.

Materialistic

A tendency to consider material possessions and physical comfort as more important than spiritual, intellectual, or cultural values.

Inflated Expectations

Unrealistically high hopes or demands, often leading to disappointment as actual outcomes may not meet these anticipations.