Use the Following Information for the Next 4 Questions

question 130

Multiple Choice

Use the following information for the next 4 questions.
Tong, Inc. is a manufacturing company that uses a process costing system. All direct material is added at the start of the process, and spoilage is discovered at the end. During the first period of operations 15,000 units of material were placed into production at a cost of $20 each (ignore conversion costs for this process) . Ending work in process was 2,000 units, good units completed totaled 11,000 units, and normal spoilage is 15% of the units surviving inspection. Inspection takes place after the units are completed.
-The unit cost assigned to the normal spoilage is

• A) $-0-
• B) $22.61
• C) $20.00
• D) $24.00

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Definitions:

Albinism

A group of genetic disorders characterized by a lack or decrease in the pigment melanin in the skin, hair, and eyes.

Recessive Trait

A genetic characteristic that is expressed in offspring only when inherited from both parents, hidden when a dominant trait is present.

Carriers

Individuals or entities that transport or convey substances, such as proteins that transport ions across cell membranes or genetic carriers of disease traits.

Measurable Outcome

A quantifiable or observable result or effect that is used to gauge the success of a project or activity.