Mickler Productions Uses Process Costing

question 77

Multiple Choice

Mickler Productions uses process costing.Its Mixing Department incurred conversion costs of $650,820 during January, and had a beginning Work in Process inventory of $30,430 for conversion costs.54,000 units were transferred out of the department, and the ending inventory consisted of 2,500 units that are 20% complete with respect to conversion costs.What is the conversion cost per equivalent unit during January?

• A)$12.50
• B)$12.05
• C)$12.17
• D)$12.62

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Definitions:

Directed Forgetting

A psychological process in which individuals intentionally try to forget information, revealing the active control people have over their memory.

Eyewitness Testimony

Evidence provided by people who witnessed a particular event or crime, which can be highly influential but sometimes unreliable.

Motivated Forgetting

A psychological theory suggesting individuals may forget unwanted information as a mechanism to deal with emotional distress or conflict.

Mnemonics

Memory aids, especially those techniques that use vivid imagery and organizational devices to enhance the recall of information.