Department F Had 4,000 Units in Work in Process That

question 118

Multiple Choice

Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710.
If the average cost method is used, the materials cost per unit (to the nearest cent) would be

• A) $2.04
• B) $1.59
• C) $1.91
• D) $2.00

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Definitions:

McClelland's Theory

A psychological theory that categorizes human motivation into three types: the need for achievement, the need for affiliation, and the need for power.

Autonomy Support

Providing support for individuals to make their own choices and take initiative in their actions.

Self-Determination Theory

A psychological theory of motivation that emphasizes the role of intrinsic motivations and the need for autonomy, competence, and relatedness.

Self-Determination Theory

A theory of motivation that posits that people are most fulfilled and motivated when they perceive that they have autonomy, competence, and relatedness.