Under the Weighted-Average Method, the Cost of Units Transferred Out

question 89

Multiple Choice

Under the weighted-average method, the cost of units transferred out of a department is computed as follows for a cost category:

• A) Costs added during the period + Cost of beginning work in process inventory
• B) Units transferred to the next department × Cost per equivalent unit
• C) Units in ending work in process inventory × Cost per equivalent unit
• D) Cost of ending work in process inventory − Cost of beginning work in process inventory

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Definitions:

Increasing Basicity

Describes the trend or sequence in which the ability of a substance to act as a base increases.

Increasing

Becoming larger or greater in size, number, value, or amount.

pKa

A quantitative measure that reflects the acid strength of a substance; the lower the pKa value, the stronger the acid.

Methanol

A light, volatile, colorless liquid with a distinctive alcoholic odor, used as an antifreeze, solvent, fuel, and as a denaturant for ethanol.