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:

S Factor

Also known as the "specific factor," it refers to specific mental abilities as opposed to general intelligence in psychometric testing.

Primary Mental Abilities

According to Thurstone, seven relatively distinct capabilities that singly or in combination are involved in all intellectual activities.

Charles Spearman

A British psychologist who contributed to the development of factor analysis and the concept of general intelligence, represented as the "g" factor.

Louis Thurstone

An influential psychologist best known for his contributions to psychometrics and the theory of multiple intelligences.