Use the Following Information for the Next 4 Questions

question 85

Multiple Choice

Use the following information for the next 4 questions.
Beginning work in process consists of 7,000 units, 55% complete. 50,000 units were started and ending work in process is 5,000 units, 25% complete. Normal spoilage is equal to 10% of the units inspected. The inspection point occurs at the 20% point and 7,000 units were rejected. Direct materials are added at the 50% point, direct labor at 30% and overhead is applied uniformly. The costs per equivalent unit are: direct material $1.00; direct labor $1.50; overhead $2.00.
-The number of units completed is

• A) 45,000
• B) 47,000
• C) 50,000
• D) 57,000

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Definitions:

Continental Rifting

The process by which the Earth's crust stretches, breaks, and eventually forms a new ocean basin, often associated with divergent plate boundaries.

Transform Faults

A type of fault where two tectonic plates slide past each other horizontally, commonly found at the boundaries of tectonic plates.

Intrusions

Geological features formed when magma cools and solidifies before reaching the surface, creating bodies of igneous rock.

Mid-Ocean Ridges

Underwater mountain ranges formed by plate tectonics, where new oceanic crust is generated from upwelling magma.