Use the Following Information for the Next 5 Questions

question 70

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 loss from abnormal spoilage was

• A) $1,530
• B) $1,800
• C) $1,440
• D) $1,080

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Definitions:

Automatic Variables

Variables that are automatically allocated on the stack and are local to the function block in which they are declared.

Static Variables

Variables that retain their value between multiple function calls, existing for the duration of a program's execution.

Register Variable

A type of variable that is stored in a CPU register instead of RAM to provide faster access to its value.

Address Operator

The address operator, represented by &, is used in languages like C and C++ to retrieve the memory address of a variable.