Hanker Company Had the Following Department Data on Physical Units

question 91

Multiple Choice

Hanker Company had the following department data on physical units: $\begin{array}{lr}\text { Work in process, beginning ....................... }&7,000 \\\text { Completed and transferred out............... }&12,000 \\\text { Work in process, ending.................... }&9,000 \\\end{array}$
Materials are added at the beginning of the process.What is the total number of equivalent units for materials during the period if the weighted-average method is used?

• A)14,000
• B)19,000
• C)21,000
• D)28,000

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Definitions:

Utility Thinking

An approach that emphasizes making decisions based on the overall happiness or satisfaction derived from the outcomes.

Utilitarianism

A moral theory suggesting that the best action is the one that maximizes overall happiness or pleasure for the greatest number of people.

Quantification

The process of measuring or expressing something as a quantity, especially for the purpose of analysis or comparison.

Primary Tool

The main instrument or device used to accomplish a task or achieve a goal.