The Assembly Department of Smart Computers Incurred $250,000 in Direct

question 38

Multiple Choice

The Assembly Department of Smart Computers incurred $250,000 in direct materials and $75,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1,000 and 800, respectively. The cost per equivalent unit of production (EUP) for conversion costs is:

• A)$93.75 per EUP.
• B)$75.00 per EUP.
• C)$312.50 per EUP.
• D)$250.00 per EUP.

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Definitions:

Buffer Solution

A solution that can resist changes in pH when small quantities of an acid or base are added, maintaining a relatively constant pH.

pH

A measurement system that identifies whether an aqueous solution is acidic or alkaline, with values extending from 0 (indicative of acidity) to 14 (signifying basicity).

Components

Individual parts or substances that constitute a composite material or mixture.

pH

A measure of the hydrogen ion concentration in a solution, indicating its acidity or alkalinity on a scale of 0 to 14.