Direct Materials Are Added at the Beginning of the Process

question 88

Essay

Direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:
Required:
a. What are the total equivalent units for direct materials?
b. What are the total equivalent units for conversion costs?
c. What is the cost per equivalent unit for direct materials?
d. What is the cost per equivalent unit for conversion costs?
e. What is the total cost of units completed and transferred out?
f. What is the total cost of units remaining in ending WIP?

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Definitions:

Conditioned Response

A learned response to a previously neutral stimulus that has become conditioned through association with an unconditioned stimulus.

Conditioned Stimulus

An originally neutral stimulus that, after association with an unconditioned stimulus, comes to trigger a conditioned response.

Unconditioned Response

An unconditioned response is an automatic, natural reaction to a stimulus, which does not require prior learning to occur.

Ivan Pavlov

A Russian physiologist known for his work on classical conditioning, demonstrating how organisms learn through association.