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Kelly, Inc. uses a weighted-average process costing system that calculates normal rework as 2% of the units passing inspection. The inspection point is at the 75% point and units failing inspection are returned to the 40% point. During the current period, 50,000 units were started; 62,000 units inspected; and 52,000 units completed. Direct material is added at the 50% point and conversion costs occur uniformly. Beginning work in process was 10,000 units, 55% complete and ending work in process was 8,000 units, 85% complete. Costs per equivalent unit for material were $1.00 and $3.00 for conversion costs.
-The number of units reworked was
Groupthink
A phenomenon within groups where the desire for harmony or conformity results in an irrational or dysfunctional decision-making outcome.
Prejudice
A preconceived opinion or judgment about someone or something that is not based on reason or actual experience, often manifesting as bias or discrimination.
Self-Esteem
A person's overall subjective emotional evaluation of their own worth.
Stanley Milgram
A psychologist best known for his controversial experiment on obedience conducted in the 1960s, demonstrating people's willingness to follow orders from an authority figure.
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