A Department Adds Materials at the Beginning of the Process

question 60

Short Answer

A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process.For the month of May, there was no beginning Work in Process; 50,000 units were completed and transferred out; and there were 14,000 units in the ending Work in Process that were 10% complete.During May, $96,000 materials costs and $102,800 conversion costs were charged to the department.How much are unit production costs for materials and conversion costs for May if the weighted-average method is used, rounded to the nearest whole cent? $$\begin{array} { l c } &\text { Materials }& \text { Conversion Costs }\\a)&\$ 3.11 & \$ 2.80 \\b)&\$ 1.87 & \$ 2.00 \\c)&\$ 1.66 & \$ 1.61 \\d)&\$ 1.50 & \$ 2.00\end{array}$$

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Definitions:

Perineal Care

Hygienic practices focused on cleaning the genital and anal areas to prevent infection and promote comfort, especially in patients with limited mobility.

High-Fowler's

A position where the patient is seated in a bed or chair with the backrest at 60 to 90 degrees, often used to improve breathing or for patients with certain medical conditions.

Unconscious Patient

A patient who is not awake or aware of their environment, often due to illness or injury.

Oral Hygiene

The practice of keeping the mouth clean to prevent dental problems and bad breath, involving brushing, flossing, and sometimes mouthwash.