Department W Had 2,400 Units, One-Third Completed at the Beginning

question 54

Multiple Choice

Department W had 2,400 units, one-third completed at the beginning of the period; 16,000 units were transferred to Department X from Department W during the period; and 1,800 units were one-half completed at the end of the period.  Assume the completion ratios apply to direct materials and conversion costs.
What is the total number of units to be assigned cost on the cost of production report for Department W?

• A) 12,000 units
• B) 13,600 units
• C) 18,500 units
• D) 17,800 units

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Definitions:

Consistency

The principle of maintaining uniformity or stability in one's beliefs, attitudes, and behaviors over time or across situations.

Kelley's Covariation Model

This model proposes that people attribute behavior to factors that covary most closely with, or appear to cause, that behavior, considering consensus, distinctiveness, and consistency information.

Consensus

A general agreement among a group of people or within a community, often reached after discussion and consideration of various perspectives.

Distinctiveness

the quality or condition of being clearly different or unique, setting someone or something apart from others.