Refer to the Table Below,which Shows the Results of Payback,net

question 79

Multiple Choice

Refer to the table below,which shows the results of payback,net present value,and internal rate of return analysis of four projects.Which is preferred by the net present value criterion?

• A) Project A
• B) Project B
• C) Project C
• D) Project D

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Definitions:

Work In Process

Items that are in the middle of the production process but not yet finished goods.

Physical Units

A measure of product expressed in terms of tangible units, such as pieces or gallons, rather than in monetary value.

Weighted Average Method

An inventory costing method that calculates the cost of goods sold and ending inventory based on the weighted average of all units available for sale.

Equivalent Units

A concept in cost accounting used to allocate costs to partially completed goods, converting them into an amount of fully completed units.