Use the Following Information for the Next 5 Questions

question 35

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 cost of the ending work in process was

• A) $30,600
• B) $18,900
• C) $28,800
• D) $36,000

---

Definitions:

Attorney-Client Privilege

A legal principle that ensures communications between an attorney and their client remain confidential and cannot be disclosed without the client’s consent.

Hired

The act of engaging the services of a person or persons, often in exchange for compensation.

Client

A person or organization using the professional services or advice of a lawyer or other professional.

Confidentiality Rule

A principle or regulation requiring certain information to be kept secret and not disclosed without authorization.