LDR Manufacturing Produces a Pesticide Chemical and Uses Process Costing

question 42

Multiple Choice

LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, 2012, the Refining Department had 2,000 liters of partially processed product in production. During January, 32,000 liters were transferred in from the Mixing Department and 29,000 liters were completed and transferred out. At the end of the month, there were 5,000 liters of partially processed product remaining in the Refining Department. See additional details below. Refining Department, beginning balance at January 1, 2012
Costs added during January
Refining Department, ending balance at January 31, 2012
Please perform a process costing analysis and answer the following question:
For the Refining Department in the month of January, what was the total number of equivalent units with respect to direct materials costs?

• A)33,500
• B)34,000
• C)29,000
• D)4,500

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Definitions:

Double-declining-balance

A method of accelerated depreciation where an asset’s book value is reduced at double the rate of its straight-line depreciation.

Salvage Value

The anticipated worth of an asset upon its sale following the conclusion of its useful life.

Useful Life

The estimated period over which a fixed asset is expected to be usable for the purpose it was acquired.

Leasehold Improvements

Enhancements made to a leased property by the lessee, such as additions or modifications, which typically improve the property's value or utility.