The Mixing Department Has 20,000 Units and $50,000 in Costs

question 60

Multiple Choice

The mixing department has 20,000 units and $50,000 in costs for which to account. Of the 20,000 units, 11,000 were completed and transferred to the next department. The 9000 remaining were 25% complete for conversion costs. Direct materials are added at the beginning of the process, and the conversion costs are added evenly throughout the process. The cost per equivalent unit is $2.25 for direct materials and $0.80 for conversion costs. The total cost of ending WIP is

• A)$22,050.
• B)$12,263.
• C)$27,450.
• D)$20,250.

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Definitions:

Changing Behavior

The process of modifying actions, reactions, or habits of an individual or group, often involving learning new responses to existing stimuli or conditions.

Intermittent Reinforcement Schedules

A conditioning strategy where a response is only rewarded at random intervals, playing a significant role in the persistence of behavior.

High Praise

Exceptionally strong and positive recognition or commendation.

Sales Figures

Numerical data representing the quantity of products or services sold within a specific time period.