Use the Following Information for the Next 6 Questions

question 136

Multiple Choice

Use the following information for the next 6 questions.
Miramar, Inc. uses a weighted-average process costing system which recognizes normal spoilage as 5% of good output. During the current period, 14,000 units were started and 10,000 units completed. Materials are added at the beginning of the process, conversion costs occur uniformly, and the inspection point is at the 70% point. Beginning work in process was 6,000 units, 40% complete, and ending work in process 9,000 units, 80% complete. The cost per equivalent unit for material was $1.00 and for conversion costs $3.00.
-The number of units in abnormal spoilage was

• A) 500
• B) 50
• C) -0-
• D) 550

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Definitions:

Edema

Swelling caused by excess fluid trapped in the body's tissues.

Osmotic Balance

The regulation of water and solute concentrations across membranes to stabilize internal conditions of an organism or cell.

Inflammation

The reaction of the body to harm or disease, marked by inflammation, heat, enlargement, and discomfort.

Coagulation

The process by which blood changes from a liquid to a gel, forming a clot, which is crucial for stopping bleeding.