The May Corporation Uses a Process System

question 13

Multiple Choice

The May Corporation uses a process system. During the current period, 3100 units were started and 1900 units were completed and transferred out. Ending units were 80% 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, the total equivalent units for direct materials are

• A)3730.
• B)4220.
• C)1700.
• D)3100.

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Definitions:

Conscientiousness

A personality trait characterized by organization, dependability, efficiency, and a strong sense of duty.

Perceptual Selection

The process by which individuals filter and selectively focus on certain stimuli in the environment while ignoring others, based on personal interests, background, and psychological factors.

Expatriate Failure

The situation when an expatriate, or an individual working outside their native country, is unable to adapt to the foreign environment, leading to poor performance or early return.

Technical Competence

The ability and skills a person possesses to perform a specific technical task or job.