The Information Below Was Obtained from the Records of the First

question 125

Multiple Choice

The information below was obtained from the records of the first processing department of Christine Corporation for the month of July. The company uses the weighted-average method in its process costing system.
$\begin{array} { |l | r | r | } \hline & \text { Number of Units } & \begin{array} { r } \text { Labour and overhead } \\\text { percentage complete }\end{array} \\\hline \begin{array} { lrr } \text { Work in process inventory, } \\\text { July 1 }\end{array} & 20,000 & 40 \% \\\hline \text { Started during the month } & 70,000 & \\\hline \begin{array} { l } \text { Completed during the } \\\text { month }\end{array} & 80,000 & \\\hline \begin{array} { l } \text { Work in process inventory, } \\\text { July 31 }\end{array} & ? & 25 \% \\\hline\end{array}$ All materials are added at the beginning of the manufacturing process.



-What are the equivalent units of production for material for the month?

• A) 70,000 units.
• B) 90,000 units.
• C) 80,000 units.
• D) 82,500 units.

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Definitions:

Psychodynamic Therapy

A therapeutic approach emphasizing unconscious processes and past experiences affecting current behavior, derived from Freudian psychology.

Lithium Treatment

The use of lithium, a mood stabilizer medication, in the management of mood disorders, especially bipolar disorder, to reduce the frequency and severity of manic and depressive episodes.

Psychotherapy Component

An element within psychotherapy, such as cognitive-behavioral techniques or psychodynamic insights, used during treatment.

Bipolar Disorders

A group of mood disorders characterized by alternating periods of mania and depression.