Selah Manufacturing Makes a Quality-Improvement Device for the Aeronautical Industry

question 119

Multiple Choice

Selah Manufacturing makes a quality-improvement device for the aeronautical industry. The company uses a process costing system and has only a single processing department. The following information pertains to operations for the month of May:
$\begin{array} { | l | r | } \hline & \text { Number of Units } \\\hline \text { Beginning work in process inventory } & 16,000 \\\hline \text { Units started into production during May } & 100,000 \\\hline \text { Units completed during May } & 92,000 \\\hline \text { Ending work in process inventory } & 24,000 \\\hline\end{array}$ The beginning work-in-process inventory was 60% complete with respect to materials and 20% complete with respect to conversion costs. The ending work-in-process inventory was 90% complete with respect to materials and 40% complete with respect to conversion costs. The costs were as follows:
$\begin{array} { |l | r | r | r | } \hline & \text { Materials } & \text { Conversion } & \text { Total } \\\hline \begin{array} { l } \text { Beginning work-in- } \\\text { process inventory }\end{array} & \$ 54,560 & \$ 35,560 & \$ 90,120 \\\hline \begin{array} { l } \text { Costs incurred } \\\text { during May }\end{array} & \$ 468,000 & \$ 574,040 & \$ 1,042,040 \\\hline \text { Total } & \$ 522,560 & \$ 609,600 & \$ 1,132,160 \\\hline\end{array}$
-What was the unit cost for conversion included in the beginning work-in-process inventory,rounded to the nearest cent?

• A) $2.22.
• B) $2.78.
• C) $6.00.
• D) $11.11.

Identify how social and observational learning contribute to the development of fear and anxiety disorders.

Describe the characteristics and origins of dissociative disorders.

Understand the role of cognitive and physical symptoms in the diagnosis and misconceptions of psychological disorders.

Differentiate between the symptoms and classifications of various personality disorders and their relation to anxiety and dissociative disorders.

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Definitions:

Paralytic Ileus

A medical condition characterized by a temporary halt in the movement of the bowel, leading to symptoms such as abdominal pain and bloating.

Inductive Reasoning

A method of reasoning in which conclusions are formed based on observed patterns, starting from specific observations and moving to broader generalizations.

Deductive Reasoning

A logical process where a conclusion follows necessarily from the given premises; if the premises are true, the conclusion must be true.

Mental Image

A representation of sensory information or experiences in one's mind, which can be visual but also relates to other senses.