Howell Manufacturers Had No Units in Process at the Beginning

question 21

Multiple Choice

Howell Manufacturers had no units in process at the beginning of the year.During the current year,40 000 units were started.There were 5000 units in work-in-process at the end of the year.These units were 35 per cent complete.If total production costs for the year were $275 625,what should be the cost per equivalent unit?

• A) $6.37
• B) $6.13
• C) $7.21
• D) $7.50

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