Shiffon Electronics Manufactures Music Player

question 29

Multiple Choice

Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing.
The following information is available for the month of March 2017 for the Assembly department.

What is the direct materials cost per equivalent unit during March? (round to the nearest dollar)

• A) $903
• B) $857
• C) $575
• D) $281

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Definitions:

Thoracic Aorta

The section of the aorta that passes through the thorax, supplying blood to the chest wall and thoracic organs.

Cardiac Muscle Fibers

Cardiac muscle fibers are specialized muscle cells in the heart that contract rhythmically to pump blood throughout the body; they are striated and interconnected, facilitating coordinated heart contractions.

Intercalated Discs

Structures in cardiac muscle cells that facilitate the synchronized contraction of the heart by allowing the rapid passage of ions between cells.

Striations

The repeated ridges found in skeletal and cardiac muscle cells due to the organized arrangement of actin and myosin filaments, giving them a striped appearance.