The Jones Corporation Uses a Process System

question 220

Multiple Choice

The Jones Corporation uses a process system.During the current period,2,500 units were started and 1,100 units were completed and transferred out.Ending units were 60% complete for materials and 45% complete for conversion costs.Direct materials costs added were $35,405 and conversion costs added were $32,870.There was no beginning WIP Inventory and conversion costs are added evenly throughout the process.At the end of the period,what are the total equivalent units for conversion costs?

• A)1,940
• B)1,400
• C)1,100
• D)1,730

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Definitions:

Stereotype Threat

The fear or anxiety of confirming negative stereotypes about one’s group, which can impair performance.

Ingroup Bias

The tendency to favor members of one's own group over those in other groups, often leading to preferential treatment and prejudice.

Disidentification

A psychological process where an individual disengages their identity and self-worth from domains in which they experience threat or failure.

Stereotype Lift

The performance improvement that occurs when individuals are aware of a positive stereotype about their group, enhancing their confidence and test performance.