The Jones Corporation Uses a Process System

question 15

Multiple Choice

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 50% 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 cost per equivalent unit for direct materials would be closest to:

• A)$19.00.
• B)$18.25.
• C)$32.19.
• D)$29.88.

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Definitions:

Emotional Reactions

The automatic, often unconscious, responses of feelings and emotions to a particular stimulus or situation.

Sympathy

Feelings of pity and sorrow for someone else's misfortune, showing understanding and compassion for their situation.

Close Relationship

A relationship characterized by strong emotional bonds, mutual affection, and significant interdependence between individuals.

Competent Facilitator

A person skilled in guiding a group or workshop to achieve its objectives effectively.