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

question 51

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.The cost per equivalent unit for conversion costs for the first department for the month is closest to:

• A) $41.59
• B) $38.71
• C) $39.61
• D) $36.68

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Definitions:

Natural Selection

A process in biological evolution where organisms with traits better suited to their environment are more likely to survive and reproduce.

Mean Coloration

A statistical average of the colors within a specific area, often used in studies of animal coloration, camouflage, or ecological monitoring.

Snail Shells

Hard, protective external skeletons built by snails, offering shelter and defense against predators, composed mainly of calcium carbonate.

Genetic Traits

Inherited characteristics determined by the genetic information a person receives from their parents.