Baker Company Uses the Weighted-Average Method in Its Process Costing

question 7

Multiple Choice

Baker Company uses the weighted-average method in its process costing system.The Assembly Department started the month with 8,000 units in its beginning work in process inventory that were 90% complete with respect to conversion costs.An additional 95,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department.There were 11,000 units in the ending work in process inventory of the Assembly Department that were 90% complete with respect to conversion costs. What were the equivalent units of production for conversion costs in the Assembly Department for the month?

• A) 92,000.
• B) 94,700.
• C) 98,000.
• D) 101,900.

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Definitions:

Price Sunglasses

The amount of money required to purchase eyewear designed to protect the eyes from the sun's harmful rays.

Market Equilibrium

The condition in a market where the quantity supplied equals the quantity demanded, resulting in no surplus or shortage and stable prices.

Quantity Sunglasses

The total number of sunglasses that buyers are willing to purchase at a given price.

Supply Sugar

Refers to the total amount of sugar that producers are willing and able to sell at a given set of prices, over a specific period of time.