The Dodd Company Uses a Weighted Average Process Costing System

question 17

Multiple Choice

The Dodd Company uses a weighted average process costing system. The following information was reported for the Assembly process for July. Materials are added at the beginning of the process and are 100%.
$\begin{array}{|l|c|l|}\hline{\text { Units: }} & \text { Units } &{\begin{array}{c}\text { \% Complete for } \\\text { Conversions }\end{array}} \\\hline \text { Work in process, } 7 / 1 & 60,000 & 15 \% \\\hline \text { Started } & 105,000 & \\\hline \text { Work in process, } 7 / 31 & 40,000 & 20 \%\\\hline & & \\\hline \text { Costs: } & & \\\hline & \text { Materials } & \text { Conversion } \\\hline \text { Beginning work in process } & \$ 16,500 & \$ 33,250 \\\hline \text { Current costs } & \$ 643,500 & \$ 332,500\\\hline \end{array}$
-Refer to the figure.What are the equivalent units for materials?

• A)100,000
• B)125,000
• C)133,000
• D)165,000

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Definitions:

Excitatory

Relating to or causing excitation, often in the context of neurotransmitters that stimulate nerve cells to initiate or increase activity.

Somatic Nervous System

The division of the peripheral nervous system that connects the central nervous system with sensory receptors, skeletal muscles, and the surface of the body.

Autonomic Nervous System

The part of the nervous system that controls involuntary actions of the body, including heart rate, digestion, and respiratory rate.

Somatic Nervous System

Part of the peripheral nervous system that handles voluntary control of body movements via skeletal muscles.