Beginning WIP Inventory Is 15,500 Units,75% Complete for Materials

question 221

Multiple Choice

Beginning WIP Inventory is 15,500 units,75% complete for materials.During the month 90,000 units were started;87,000 were finished;and ending WIP was 18,500 units that were 50% complete for materials.How many equivalent units should be used to allocate costs for materials (assume as usual,that the weighted average method is used,not FIFO) ?

• A)98,625
• B)96,250
• C)99,250
• D)100,875

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Definitions:

Structuralism

A theory of consciousness developed by Wilhelm Wundt and Edward Titchener, focusing on breaking down mental processes into the most basic components.

Basic Elements

Fundamental components or building blocks that form the basis of a complex structure or concept.

Mind

The element of a person that enables them to be aware of the world and their experiences, to think, and to feel.

Structuralism

An early school of psychology that aimed to understand the structure of the mind by breaking down mental processes into their most basic components.