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

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Definitions:

ABGs

Arterial Blood Gases, a test that measures the acidity (pH) and levels of oxygen and carbon dioxide in the blood from an artery.

Dust Particles

Tiny fragments of solid material that are suspended in the air and can accumulate on surfaces.

Abnormal Condition

Any state of health that deviates from the normal or healthy condition.

Lung

A pair of spongy, air-filled organs located on either side of the chest responsible for gas exchange between the air and the bloodstream.