Use the Following Information for the Next 4 Questions

question 12

Multiple Choice

Use the following information for the next 4 questions.
Kelly, Inc. uses a weighted-average process costing system that calculates normal rework as 2% of the units passing inspection. The inspection point is at the 75% point and units failing inspection are returned to the 40% point. During the current period, 50,000 units were started; 62,000 units inspected; and 52,000 units completed. Direct material is added at the 50% point and conversion costs occur uniformly. Beginning work in process was 10,000 units, 55% complete and ending work in process was 8,000 units, 85% complete. Costs per equivalent unit for material were $1.00 and $3.00 for conversion costs.
-The loss from abnormal rework was

• A) $3,200
• B) $1,640
• C) $1,120
• D) $4,018

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Definitions:

Mechanical Barrier

A physical method of contraception or protection, such as condoms or diaphragms, that prevents sperm from reaching the ovum.

Chemical Barrier

A type of defense mechanism involving chemicals that deter or neutralize potential threats, used by organisms or in controlled environments.

Female Reproductive System

The assortment of inner and outer organs in females that are essential for the process of reproduction.

Male Reproductive System

The series of organs and structures in males responsible for producing sperm, transferring them to the female, and producing hormones like testosterone.