A Production Department's Output for the Most Recent Month Consisted

question 217

Multiple Choice

A production department's output for the most recent month consisted of 8,000 units completed and transferred to the next stage of production and 5,000 units in ending Work in Process inventory. The units in ending Work in Process inventory were 50% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method.

• A) 6,500 units.
• B) 5,500 units.
• C) 9,000 units.
• D) 13,000 units.
• E) 10,500 units.

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Definitions:

Psychoanalytic Theory

A theory of personality development and therapeutic framework developed by Sigmund Freud, emphasizing unconscious motivations and conflicts.

Collective Unconscious

The collective unconscious, a concept proposed by Carl Jung, refers to the part of the unconscious mind that is derived from ancestral memory and experience and is common to all humankind.

Carl Jung

A Swiss psychiatrist and psychoanalyst who founded analytical psychology, known for his concepts of the collective unconscious and archetypes.

Memory Traces

The lasting imprint of information in the brain, theorized to be the basis for memory retention.