Use the Following Information for the Next 4 Questions

question 130

Multiple Choice

Use the following information for the next 4 questions.
Tong, Inc. is a manufacturing company that uses a process costing system. All direct material is added at the start of the process, and spoilage is discovered at the end. During the first period of operations 15,000 units of material were placed into production at a cost of $20 each (ignore conversion costs for this process) . Ending work in process was 2,000 units, good units completed totaled 11,000 units, and normal spoilage is 15% of the units surviving inspection. Inspection takes place after the units are completed.
-The unit cost assigned to the normal spoilage is

• A) $-0-
• B) $22.61
• C) $20.00
• D) $24.00

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Definitions:

Memory Storage

Memory Storage is the process of retaining information in the brain over time through the encoding, storage, and retrieval of experiences and learned information.

Conscious Experience

The subjective awareness of one's thoughts, feelings, and surroundings.

Working Memory

A cognitive system that holds information temporarily available for processing and manipulation; crucial for reasoning and guidance of decision-making and behavior.

Short-Term Memory

Short-term memory is a cognitive system with a limited capacity that is responsible for temporarily holding information available for processing.