Use the Following Information for the Next 4 Questions

question 78

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 ending work in process inventory is

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

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Definitions:

Retroactive Interference

A phenomenon where newly learned information interferes with the recall of previously learned information.

Long-Term Memory

The aspect of memory where information is stored for an extended period, from days to decades.

Retrograde Amnesia

The inability to recall memories of events or knowledge acquired before experiencing an injury or developing a disease.

Retroactive Interference

is a psychological phenomenon where newly learned information interferes with and impairs the recall of previously learned information.