Use the Following Information to Answer the Following Questions

question 30

Multiple Choice

Use the following information to answer the following Questions
Universal Manufacturing uses a weighted-average process-costing system. All materials are introduced at the start of manufacturing, and conversion costs are incurred evenly throughout the process. The company's beginning and ending work-in-process inventories totaled 10,000 units and 15,000 units, respectively, with the latter units being 2/3 complete at the end of the period. Universal started 30,000 units into production and completed 25,000 units. Manufacturing costs follow.
Beginning work in process: Materials, $60,000; conversion cost, $150,000
Current costs: Materials, $180,000; conversion cost, $480,000

-Universal's equivalent-unit cost for materials is:

• A) $4.50.
• B) $6.00.
• C) $8.00.
• D) $9.60.
• E) None of the answers is correct.

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Definitions:

Depression

A mental condition characterized by a lasting despondent mood or absence of pleasure in usual activities, resulting in notable difficulties in daily existence.

Social-Cognitive

A theory in psychology that centers on how people learn by observing others and the role of cognitive processes in social behavior.

Global

Refers to something worldwide in scope or application.

Internal

Located or occurring within an organism or one of its parts.