The Debits to Work in Process-Assembly Department for April, Together

question 176

Multiple Choice

The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The conversion cost per equivalent unit for April is

• A) $2.48
• B) $2.75
• C) $2.50
• D) $5.25

---

Definitions:

Product Departments

Specialized divisions within a company focused on managing and developing specific categories of products.

Centralized

A system in which decision-making authority is concentrated at the top levels of management or within a central location.

Bigger Organizations

Refers to larger entities typically characterized by a greater number of employees, structures, and complexity in operations and management.

Complex Tasks

Tasks that are multifaceted, challenging, and require a high level of skill and cognitive effort to complete.