Larsen Company Adds Materials at the Beginning of the Process

question 64

Multiple Choice

Larsen Company adds materials at the beginning of the process in Department 2.Data concerning the materials used in May production are as follows: $\begin{array}{lr}&\text { Units }\\\text { Work-in-process at May 1 } & 12,000 \\\text { Started during May } & 32,000 \\\text { Completed and transferred out during May } & 33,000 \\\text { Normal spoilage incurred } & 3,000 \\\text { Work-in-process at May 31 } & 8,000\end{array}$ Using the weighted-average method, the equivalent units for materials are:

• A)44,000.
• B)41,000.
• C)36,000.
• D)33,000.
• E)32,000.

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Definitions:

Pollyanna Principle

A tendency for people to remember pleasant items more accurately than unpleasant ones.

Pleasant Stimuli

stimuli that are enjoyable or satisfying to experience, often invoking a positive emotional response.

Primacy Effect

The tendency to remember and give more importance to the first pieces of information encountered about something or someone.

First-impression Error

The bias or mistake of forming a lasting opinion about someone based on the initial impression, potentially overlooking subsequent information.