Use the Following Information for the Next 6 Questions

question 141

Multiple Choice

Use the following information for the next 6 questions.
Miramar, Inc. uses a weighted-average process costing system which recognizes normal spoilage as 5% of good output. During the current period, 14,000 units were started and 10,000 units completed. Materials are added at the beginning of the process, conversion costs occur uniformly, and the inspection point is at the 70% point. Beginning work in process was 6,000 units, 40% complete, and ending work in process 9,000 units, 80% complete. The cost per equivalent unit for material was $1.00 and for conversion costs $3.00.
-The number of equivalent units of conversion costs was

• A) 17,200
• B) 19,700
• C) 20,000
• D) 17,900

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Definitions:

Addicted to Alcohol

A physical and psychological dependence on alcohol, characterized by a compulsion to drink and a difficulty in controlling consumption despite adverse effects.

Suppress Anxieties

The act of consciously or unconsciously preventing anxious thoughts or feelings from becoming apparent.

Drown Sorrows

Drown sorrows is an idiomatic expression referring to the attempt to forget one's problems or alleviate emotional pain through indulgence, often in alcohol.

Dissociative Identity Disorder

A psychological condition characterized by the presence of two or more distinct personality states that control an individual's behavior at different times.