Use the Following Information for the Next 6 Questions

question 11

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 cost of abnormal spoilage was

• A) $200
• B) $1,550
• C) $155
• D) $2,000

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Definitions:

Operant Conditioning

A method of learning that occurs through rewards and punishments for behavior, encouraging the occurrence of desired behaviors.

Insight Therapies

Psychological treatments that emphasize understanding the motives and mechanisms of the mind to achieve emotional and behavioral awareness and change.

Spontaneous Remission

The surprising recovery or healing from an illness or condition without the aid of medical treatment or intervention.

Placebo Treatments

Inactive substances or procedures given to a participant in place of an actual treatment, used in research to test the effectiveness of therapies.