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The Jones Corporation Uses a Process System

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The Jones Corporation uses a process system. During the current period, 2,500 units were started and 1,100 units were completed and transferred out. Ending units were 60% complete for materials and 45% complete for conversion costs. Direct materials costs added were $35,405 and conversion costs added were $32,870. There was no beginning WIP inventory and conversion costs are added evenly throughout the process. At the end of the period, the total equivalent units for direct materials are:


Definitions:

Displaying Coded Sections

The process of organizing and presenting specific segments of data that have been categorized through coding within qualitative research.

Code-and-Retrieve Programs

Software tools used in qualitative research for organizing, coding, and retrieving data from text-based information.

Text

Written or printed words, especially the main body of work in books, documents, or other written materials.

Coding Categories

Classes or groups where data is organized during the analysis phase of a research to facilitate the identification of themes or patterns.

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