ColorWorks' Painting Department Uses a Process Costing System

question 84

Multiple Choice

ColorWorks' Painting Department uses a process costing system.It had a beginning Work in Process Inventory of 160 units, which had direct material costs of $17,215.During June, 8,600 units were started and costs of $213,600 were incurred for direct materials.Ending inventory consists of 250 units, which are 80% complete with respect to direct materials.What is the cost per equivalent unit for direct materials during June?

• A)$26.09
• B)$26.23
• C)$26.35
• D)$26.50

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Definitions:

Atomic Nucleus

The dense central core of an atom, containing protons and neutrons, around which electrons orbit.

Beta Particle

An atomic nucleus during radioactive decay emits a high-speed, high-energy electron or positron.

Atomic Nucleus

The central core of an atom, composed of protons and neutrons.