The Activity in Nolan Company's Blending Department for the Month

question 12

Multiple Choice

The activity in Nolan Company's Blending Department for the month of April is given below:
$\begin{array} {| l | r | r | } \hline & \text { Number of Units } & \begin{array} { r } \text { Labour and overhead } \\\text { percentage complete }\end{array} \\\hline \begin{array} { l r } \text { Work in process inventory, } \\\text { April 1 }\end{array} & 8,000 & 50 \% \\\hline \begin{array} { l } \text { Transferred in the during } \\\text { the month }\end{array} & 50,000 & \\\hline \begin{array} { l } \text { Work in process inventory, } \\\text { April 30 }\end{array} & 10,000 & 70 \% \\\hline\end{array}$
All materials are added at the beginning of processing in the Blending Department.


-Using the weighted-average method,what are the equivalent units of production for material for the month?

• A) 48,000 units.
• B) 50,000 units.
• C) 58,000 units.
• D) 52,000 units.

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Definitions:

Emotional Behaviors

Actions that are the outcome of emotions, reflecting feelings such as anger, happiness, or sadness.

Primacy Effect

The propensity to better remember items presented at the outset of a list compared to those that are mentioned later.

First Information

Initial data or knowledge received about a subject or situation, often crucial for decision-making processes.

Social Loafing

The phenomenon where individuals put forth less effort when working in a group compared to when working alone.