Saturn Corporation
Begining Invent Ouy (30\% Complete as to Material $60 \%$

question 69

Multiple Choice

Saturn Corporation
Begining invent ouy (30\% complete as to Material B and $60 \%$ complete for                                   700                                  units
conversion

Started this cycle                                                                                                                                    2,000                               units
Ending inventory (50\% complete as to Material B and $80 \%$ complete for conversion)                       500                                  units



$\begin{array}{lc}\text { Beginuing inventory costs: } & \\\text { Material A } &\$ 14,270 \\\text { Material B } &5,950 \\\text { Conversion } & 5,640 \\\text { Current Period costs: } & \\\text { Material A } & \$ 40,000\\\text { Material B } &70,000 \\\text { Conversion } & 98,100\end{array}$


Material A is added at the start of production,while Material B is added uniformly throughout the process.
Refer to Saturn Corporation Assuming a FIFO method of process costing,compute the average cost per EUP for Material

• A)$31.25
• B)$20.10
• C)$20.00
• D)$31.00

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Definitions:

Decreases

The process or instance of becoming smaller or fewer in size, amount, intensity, or degree.

Velocity

The speed of an object in a specific direction, quantified as the distance covered per unit of time.

Sediment

Particles of rock, minerals, or organic materials deposited by water, wind, or ice, often forming layers that can turn into sedimentary rock.

Tributaries

Smaller rivers or streams that flow into a larger river or lake, contributing to its overall water volume.