Kelly, Inc

question 99

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 number of units reworked was:

• A) 3,000
• B) 2,000
• C) 8,000
• D) 10,000

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Definitions:

Children

Young human beings who are not yet adults, characterized by rapid physical growth, cognitive development, and emotional maturation.

Young Adults

Young adults are individuals who are in a transitional stage of physical and psychological development that generally occurs during the period from the late teens through the twenties.

Optimistic

Possessing a hopeful or confident attitude towards the future or the success of something.

Explanatory Style

A way of explaining to ourselves ourrelative lack of control over our environment. An optimistic explanatory style can prevent learned helplessness; a pessimisticexplanatory style spreads helplessness to all facets of life.