Brooks Corporation Has Two Sequential Processing Departments: Assembly Then Shaping

question 106

Multiple Choice

Brooks Corporation has two sequential processing departments: Assembly then Shaping.The Shaping Department reports the following information.Conversion costs are applied evenly throughout the process. $\begin{array}{|l|r|}\hline \text { Beginning WIP inventory } & 6,000 \text { units } \\\hline \text { Transferred-in costs in beginning WIP inventory } & \$ 108,000 \\\hline \text { Direct materials cost in beginning WIP inventory } & \$ 26,500 \\\hline \text { Conversion costs in beginning WIP inventory } & \$ 20,750 \\\hline \text { Units transferred-in } & 55,000 \text { units } \\\hline \text { Transferred-in costs } & \$ 530,000 \\\hline \text { Units completed } & 50,000 \\\hline \text { Costs added: direct materials } & \$ 163,500 \\\hline \text { Costs added: conversion costs } & \$ 225,300 \\\hline \text { Ending WIP inventory } & 11,000 \text { units } \\\hline \text {(50\% complete for materials and 40 \% complete for }\\ \text {conversion) }\\\hline\end{array}$
-What is the total number of equivalent units for direct materials?

• A)50,000
• B)55,500
• C)60,500
• D)53,000

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Definitions:

McCarren-Walter Act

A United States immigration law enacted in 1952, which revised and maintained the national origins quota system but also allowed for some relaxation of immigration restrictions.

American Citizenship

The status of being a citizen of the United States, entailing specific rights, duties, and privileges, including the right to vote and the right to live and work in the country.

Immigration Policy

Immigration policy encompasses laws, regulations, and procedures that govern who can enter a country, how long they can stay, and under what conditions they may reside, including provisions for seeking asylum, work, or permanent residency.

Quota-Based System

An immigration policy or practice that sets a fixed limit on the number of individuals who can migrate to a country from specific countries or regions.