A Department Adds Materials at the Beginning of the Process $\begin{array} { l c c } & \text { Materials } & \text { Conversion Costs } \\\end{array}$

question 9

Short Answer

A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July there was no beginning work in process; 40000 units were completed and transferred out; and there were 20000 units in the ending work in process that were 40% complete. During July $120000 materials costs and $105000 conversion costs were charged to the department. The unit production costs for materials and conversion costs for July was $\begin{array} { l c c } & \text { Materials } & \text { Conversion Costs } \\\end{array}$
A) $\begin{array} { l c c } & \$ 2.00 &&&&& \$ 1.75 \\\end{array}$
B) $\begin{array} { l c c } & \$ 2.00 &&&&& \$ 2.19 \\\end{array}$
C) $\begin{array} { l c c } & \$ 2.50 &&&&& \$ 1.75 \\\end{array}$
D) $\begin{array} { l c c } & \$ 3.00 &&&&& \$ 2.66\end{array}$

• A)\(\begin{array} { l c c } & \$ 2.00 &&&&& \$ 1.75 \\\end{array}\)
• B)\(\begin{array} { l c c } & \$ 2.00 &&&&& \$ 2.19 \\\end{array}\)
• C)\(\begin{array} { l c c } & \$ 2.50 &&&&& \$ 1.75 \\\end{array}\)
• D)\(\begin{array} { l c c } & \$ 3.00 &&&&& \$ 2.66
• \end{array}\)

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Definitions:

Trapezius

A large triangular muscle in the upper back that extends to the neck and shoulders, playing key roles in moving, rotating, and stabilizing the shoulder blade and upper spine.

Biceps Brachii

A muscle in the upper arm responsible for flexion at the elbow and supination of the forearm.

Sternocleidomastoid

A muscle in the side of the neck that runs from the sternum and clavicle to the mastoid process of the temporal bone.

Trapezius

a large triangular muscle that extends over the back of the neck and shoulders, involved in moving the shoulders and head.