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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 loss from abnormal rework was
Interviewing Techniques
Methods and strategies used to conduct interviews effectively, often used in various fields like journalism, human resources, and research.
Maslow's Hierarchy
A theory proposed by Abraham Maslow that organizes human needs into a five-level pyramid, with physiological needs at the base and self-actualization at the top.
Open-ended Question
A question format that allows for a free-form response, encouraging detailed explanations, rather than a simple yes or no answer.
Charting Assessment
The process of recording findings and observations about a patient’s health status in their medical record, often used for diagnosing and tracking progress.
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