Delaney Products Uses Process Costing If Delaney Has Already Calculated Their Cost Per Equivalent Unit

question 30

Multiple Choice

Delaney Products uses process costing.The following information is available for the current year:
$$\begin{array} { l r l } \text { Number of units in bepinnine wark-in-pracess inventary } & \text { 3000 } & \text { (25\% complete) } \\\text { Number of urits started in the curent period } & 50 000 & \\\text { Number of units in endine wark-in-process inventary } & \text { 9000 } & \text { (10\% complete) }\end{array}$$
If Delaney has already calculated their cost per equivalent unit to be $18 per unit,what would be the cost of the ending work-in-process inventory assuming they use the weighted-average method?

• A) $ 29 700
• B) $ 16 200
• C) $145 800
• D) $162 000

---

Definitions:

Exporting Industry

A sector of a country's economy that produces goods or services for sale abroad.

Imported Good

A product or service that is brought into one country from another and offered for sale.

Exported Good

A product manufactured in one country but shipped and sold abroad, contributing to a country's foreign trade balance.

Government Tax Revenue

Funds collected by the government from taxes imposed on individuals and businesses, used to fund public services and infrastructure.