Use the Following Information for the Next 5 Questions

question 129

Multiple Choice

Use the following information for the next 5 questions.
Macey Company uses a weighted-average process costing system. Beginning inventory consists of 6,000 units, 40% complete. Units started are 14,000, completed are 10,000, and ending inventories are 9,000 units, 70% complete. Normal spoilage is 5% of the units inspected. Direct material is added at the 75% point and spoilage inspection occurs at the 80% point. The cost per equivalent unit for materials was $1.00 and $3.00 for conversion costs.
-The number of equivalent units of material was

• A) 20,000
• B) 18,000
• C) 18,200
• D) 11,000

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Definitions:

Text Language

The specific language and abbreviations used in text messaging and online communication to convey messages quickly and with limited character use.

Vocal Pitch

The perceived frequency of a speaker's voice, which can affect the interpretation and emotional tone of the message.

Voicemail

A system that records messages from callers when the recipient is unavailable to answer the phone.

Courtesy

The showing of politeness in one's attitude and behavior toward others.