When Computing the Cost Per Equivalent Unit, the Weighted-Average Method

question 270

Multiple Choice

When computing the cost per equivalent unit, the weighted-average method of process costing considers:

• A) costs incurred during the current period only.
• B) costs incurred during the current period plus cost of ending work in process inventory.
• C) costs incurred during the current period plus cost of beginning work in process inventory.
• D) costs incurred during the current period less cost of beginning work in process inventory.

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Definitions:

Cognitive Rationales

Logical reasons or explanations that stem from cognitive processes, used to understand or justify thoughts, beliefs, or actions.

Punishment

The application of a consequence in response to a behavior, intended to decrease or eliminate the occurrence of that behavior.

Temptation

A desire or urge to do something, often wrong or unwise, that is hard to resist.

Resistance

The refusal to accept or comply with something; the attempt to prevent something by action or argument.