Beginning Work in Process Consists of 7,000 Units, 55% Complete

question 67

Multiple Choice

Beginning work in process consists of 7,000 units, 55% complete. 50,000 units were started and ending work in process is 5,000 units, 25% complete. Normal spoilage is equal to 10% of the units inspected. The inspection point occurs at the 20% point and 7,000 units were rejected. Direct materials are added at the 50% point, direct labour at 30% and overhead is applied uniformly. The costs per equivalent unit are: direct material $1.00; direct labour $1.50; overhead $2.00.
The number of units completed is:

• A) 45,000
• B) 47,000
• C) 50,000
• D) 57,000

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Definitions:

First Generation College Students

Individuals who are the first in their family to attend a college or university, often facing unique social, financial, and academic challenges.

Vocational Programs

Educational courses or paths designed to equip individuals with the skills and knowledge required for a specific job or career.

High School

An educational institution providing secondary education, typically for students aged between 14 and 18.

Cognitive-Affective Complexity

Cognitive-affective complexity involves the ability to have complex, nuanced thoughts and feelings that include understanding conflicting perspectives and integrating emotions with cognition.