A Company Uses a Process Costing System and the Weighted $\quad$

question 130

Essay

A company uses a process costing system and the weighted average method for inventory costs. The following information is available regarding direct labor for the current year:
Ending Work in Process $\quad$ $\quad$ 5,300 units, $50 \%$ complete

Units completed and transferred to finished goods 28,700 units
Direct labor costs during the year $\quad$ $\quad$$\$ 199,300$
Calculate the average cost per equivalent unit for direct labor (round to the nearest cent).

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Definitions:

Coping Strategies

Techniques or methods that individuals use to manage or adapt to the stressors and challenges of life.

Physiological Arousal

The physical state of heightened alertness and readiness, often resulting from stress, excitement, or nervousness, characterized by increased heart rate, sweating, or rapid breathing.

Covert Self-Statements

Internal dialogues or thoughts that individuals have with themselves, often influencing behavior and emotional states.

Direct-Action Coping

Strategies aimed at confronting and directly managing or solving a problem or stressor.