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Colil Computer Systems, Inc

question 143

Multiple Choice

Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $310,000 were used during the month. Work-in-process records revealed that 12,000 card units were started in January, 6000 card units were complete, and 4600 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.
What is the direct material cost per equivalent unit? (Please round the final answer to the nearest cent.)

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PTSD

Post-Traumatic Stress Disorder is a mental health condition triggered by experiencing or witnessing a terrifying event, leading to prolonged psychological distress.

Epigenetic Effects

Changes in gene expression caused by mechanisms other than changes in the underlying DNA sequence, often resulting from environmental influences.

Compulsive Acts

Behaviors that an individual feels driven to perform repeatedly, often as a means of reducing anxiety or distress, not necessarily for pleasure.

Biological Perspective

focuses on the physiological and genetic basis of behavior, emphasizing the role of the brain, neurotransmitters, and genetic makeup in influencing actions and thoughts.