One Gram of Water Is Heated from 0°C to 100°C

question 61

Multiple Choice

One gram of water is heated from 0°C to 100°C at a constant pressure of 1 atm. Determine the approximate change in internal energy (in cal) of the water.

• A) 160
• B) 130
• C) 100
• D) 180
• E) 50

---

Definitions:

Equivalent Unit

A concept used in cost accounting to convert partially completed goods into a number of complete units of output, allowing for a consistent measure of output.

Process Costing

A costing method used for continuous or batch processing environments where the product is homogeneous, assigning costs to units of output on an average basis.

Conversion Costs

The combined costs of direct labor and manufacturing overheads incurred to convert raw materials into finished products.

Equivalent Units

A method used in cost accounting to express partially completed goods in terms of finished goods to accurately calculate inventory costs.