The Following Information Is Available for Department a for the Month

question 20

Multiple Choice

The following information is available for Department A for the month of January:
$\begin{array}{lcc}& \underline{\text {Units}}&\underline{\text{cost}} \\\text { Work in process, January } 1 \text { (70\% complete) } & 10,000 & \\ \text { Direct materials } & & \$ 36,000 \\ \text { Direct labour } & & 18,000 \\\text { Manufacturing overhead } & &\underline{ 24,000} \\ \text { Total work in process, January } 1 & &\underline{ \$ 78,000 }\\ \begin{array}{l}\text { Started in production during January } \\\text { Costs added: }\end{array} & 40,000 & \\ \text { Direct materials } & & \$ 108,000 \\ \text { Direct labour } & & 48,000 \\ \text { Manufacturing overhead } & &\underline{ 60,600} \\\text { Total costs added during January } & & \underline{\$ 216,600 }\\\text { Work in process, January } 31 \text { ( } 80 \% \text { complete) }&4,000\end{array}$ Materials are added at the beginning of the process.Round unit costs to two decimal places.
-Refer to the figure.What is the cost per equivalent unit of production for materials using the weighted average method?

• A)$2.70
• B)$2.88
• C)$3.12
• D)$3.60

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Definitions:

Online Scheduling

A digital tool that allows users to book appointments or reservations through the internet.

Emergency Scheduling

The process of temporarily controlling a substance by placing it in a restricted category due to an immediate danger to public health.

Inpatient Scheduling

The process of organizing and planning hospital admissions for patients who need to stay overnight or longer for treatment.

Laboratory And Diagnostic Scheduling

The process of organizing appointments for medical tests and evaluations to diagnose health conditions.