Department Alpha Had No Beginning Inventory

question 51

Multiple Choice

Department Alpha had no beginning inventory.The department added direct materials costing $55,040 and conversion costs of $88,660 during the month of July.Materials are added at the beginning of the process and conversion costs are added evenly throughout the process in this department.During the month, 40,000 units were completed.At the end of July, 3,000 units remained which were 10% complete with respect to conversion costs.Which one of the following is the correct cost per equivalent unit for materials for July?

• A)$1.28
• B)$3.48
• C)$6.98
• D)$2.20

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Definitions:

Filter Needle

A specialized needle designed to remove particulate matter from a solution before it is drawn into a syringe.

Isopropyl Alcohol

A chemical compound commonly used as a disinfectant and antiseptic, as well as a solvent in various industries.

Enoxaparin Subcutaneously

A medication given through an injection into the fat layer under the skin to prevent blood clots.

32-gauze Needle

A very fine needle typically used for injections, where "gauze" likely refers to gauge, indicating its diameter.