Heinz Bottling Company Produces Various Glass and Plastic Containers and Uses

question 91

Multiple Choice

Heinz Bottling Company produces various glass and plastic containers and uses a process costing system.The following information relates to production in the Formulating Department during January for the company's 2-quart size glass jars:
-Beginning Work in Process inventory: 4,500 units, 85% complete as to conversion costs
-Beginning Work in Process inventory-cost of direct materials, $18,000
-Beginning Work in Process inventory-costs of conversion, $14,000
-Number of jars started in January: 270,000 units
-Ending Work in Process inventory: 2,000 units, 35% complete as to conversion
-Direct materials added during January: $78,075
-Conversion costs incurred during January: $40,700
Direct materials are added at the beginning of the Formulating process, and conversion costs are incurred uniformly throughout production.How much is the cost per equivalent unit for materials during January in the Forming Department?

• A)$0.35
• B)$0.55
• C)$0.20
• D)$0.45

Acknowledge the influence of cultural heritage and sociohistorical context on behavior and perception.

Understand the psychological principles behind visual perception, including depth cues and illusions.

Understand the concept and application of systematic desensitization in treating phobias.

Grasp the notion and practical use of baseline data in behavior modification.

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Definitions:

Similar

Having likeness or resemblance, especially in terms of qualities or characteristics.

Intelligence

The skill to assimilate, grasp, and implement insights, tackle challenges, and accommodate to unfamiliar conditions.

Acquire New Knowledge

The process of learning or gaining new information, skills, or understanding.

Draw Conclusions

The cognitive process of synthesizing information from given facts or evidence to infer or arrive at a reasoned judgment.