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

question 213

Multiple Choice

Bistrol Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were: A total of 8,400 units were started and 7,500 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 70% complete with respect to materials and 60% complete with respect to conversion costs.What are the equivalent units for conversion costs for the month in the first processing department?

• A) 9,200
• B) 8,520
• C) 7,500
• D) 1,020

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Definitions:

Pitch

A term that can refer to the perceived frequency of a sound, often described as how "high" or "low" a note sounds.

Nerve Hearing Impairment

A type of hearing loss resulting from damage or dysfunction of the auditory nerve, affecting the transmission of sound signals to the brain.

Auditory Cortex

The part of the brain that is responsible for processing auditory information, located in the temporal lobes.

Semicircular Canals

Structures in the inner ear that are key components in maintaining balance and detecting rotational movements of the head.