In the Assembly Department, All the Direct Materials Are Added

question 41

Multiple Choice

In the Assembly Department, all the direct materials are added at the beginning of processing.Beginning Work in Process Inventory consists of 2,000 units with a direct materials cost of $31,860.During the period, 15,000 units are started and direct materials costing $250,000 are charged to the department.If there are 1,000 units in ending inventory, what is the cost per equivalent unit for materials during the period, assuming the company uses a process costing system?

• A)$15.93
• B)$15.63
• C)$14.83
• D)$16.58

---

Definitions:

Visual Field

The entire space that is visible in the side view when the eye concentrates on a single point in the center.

Scotoma

Small blind spot in the visual field caused by migraine or by a small lesion of the visual cortex.

Cortical Level

Pertains to the cerebral cortex, involving processes such as perception, thought, decision making, and language.

Myopia

A common vision condition also known as nearsightedness, where close objects appear clear, but distant ones are blurred.