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:

Integrated Therapy

A therapeutic approach that combines multiple schools of psychological theory and technique to address the needs of the client.

Therapists

Professionals trained to diagnose and treat mental health issues, helping individuals cope with their feelings, thoughts, and behaviors.

Training

Training involves systematic activities aimed at enhancing the skill set or knowledge base of an individual or group for better performance.

Effectiveness

The ability of something to achieve the intended or expected outcome or result.