Use the Following Information for the Next 10 Questions

question 14

Multiple Choice

Use the following information for the next 10 questions.
Zuniga, Inc. uses a process costing system. During May, 1,200 units were transferred into Department 2 at a cost of $38,040. Direct materials are added at the beginning of the process. Additionally:
-Using the weighted average method, the cost of the ending work in process inventory was

• A) $13,958
• B) $13,944
• C) $12,663
• D) $12,649

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Definitions:

Five Elements

In various philosophies, a model of analyzing the world through five basic constituents such as earth, water, fire, air, and ether.

Chi

A concept originating from Chinese philosophy that signifies the vital life force or energy that flows through living beings.

Familiarity

The quality of being well known or easily recognized, often resulting from being encountered frequently or studied extensively.

Perceptual Selection

The process by which individuals filter and select environmental stimuli to pay attention to, based on various factors such as interests, background, and expectations.