Use the Following Information for the Next 5 Questions

question 129

Multiple Choice

Use the following information for the next 5 questions.
Macey Company uses a weighted-average process costing system. Beginning inventory consists of 6,000 units, 40% complete. Units started are 14,000, completed are 10,000, and ending inventories are 9,000 units, 70% complete. Normal spoilage is 5% of the units inspected. Direct material is added at the 75% point and spoilage inspection occurs at the 80% point. The cost per equivalent unit for materials was $1.00 and $3.00 for conversion costs.
-The number of equivalent units of material was

• A) 20,000
• B) 18,000
• C) 18,200
• D) 11,000

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Definitions:

Critiques

Detailed analyses and evaluations of a work or idea, often involving both positive and negative observations.

Defense Mechanisms

Psychological strategies adopted by individuals unconsciously to protect themselves from anxiety or unacceptable thoughts and feelings.

Stages of Development

Theoretical milestones of human growth and development, often pertaining to psychological and physiological changes.

Reaction Formation

A defense mechanism where an individual behaves in a manner opposite to their actual feelings or desires, often due to guilt or fear.