Carpenter Corporation Uses the Weighted-Average Method in Its Process Costing

question 154

Multiple Choice

Carpenter Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were: A total of 7,800 units were started and 7,100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:
The ending inventory was 85% complete with respect to materials and 70% complete with respect to conversion costs.How many units are in ending work in process inventory in the first processing department at the end of the month?

• A) 1,300
• B) 900
• C) 7,200
• D) 700

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Definitions:

Discrimination

The unjust or prejudicial treatment of different categories of people, especially on the grounds of race, age, or sex; in psychology, it also refers to the ability to perceive and differentiate between stimuli.

Stimulus Generalization

The process in which a response that is originally elicited by a specific stimulus also becomes elicited by other, similar stimuli.

Conditioned Response

A learned reaction to a stimulus which occurs because of previous conditioning.

Operant Conditioning

A method of learning that employs rewards and punishments for behavior, leading to the increase or decrease of certain behaviors over time.