The Information Below Was Obtained from the Records of the First

question 35

Multiple Choice

The information below was obtained from the records of the first processing department of Moore Company for the month of May. The company uses the weighted-average method in its process costing system.
$\begin{array} { |l | r | r | } \hline & \text { Number of Units } & \begin{array} { r } \text { Labour and overhead } \\\text { percentage complete }\end{array} \\\hline \begin{array} { l r r } \text { Work in process inventory, } \\\text { May 1 }\end{array} & 10,000 & 40 \% \\\hline \text { Units started } & 64,000 & \\\hline \begin{array} { l } \text { Completed and transferred } \\\text { out }\end{array} & 60,000 & \\\hline \begin{array} { l } \text { Work in process inventory, } \\\text { May 31 }\end{array} & 14,000 & 70 \% \\\hline\end{array}$
All materials are added at the beginning of the process.

-What are the equivalent units of production for materials for the month of May?

• A) 60,000 units.
• B) 74,000 units.
• C) 64,000 units.
• D) 69,800 units.

---

Definitions:

Painting Technique

The methodology or specific approach an artist uses when applying pigment to a surface, involving a variety of tools, mediums, and styles to achieve desired effects.

Chromatic Abstractionism

An artistic movement that focuses on the use of intense colors in abstract works, often to evoke emotions or express non-objective realities.

Color Fields

A style of abstract painting characterized by large, solid colors spread across or within a canvas, emphasizing the overall impact of color.

Zips

Elements frequently used in the paintings of Barnett Newman, consisting of vertical lines or "zips" that divide the canvas into sections and introduce a dynamic interplay of space.