During March, the Production Department of a Process Operations System

question 225

Multiple Choice

During March, the production department of a process operations system completed and transferred to finished goods 25,000 units that were in process at the beginning of March and 110,000 units that were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to labor. At the end of March, 30,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to labor. The production department incurred direct materials cost of $253,000 and its beginning inventory included materials cost of $93,500. Compute the direct materials cost per equivalent unit for the department using the weighted-average method.

• A) $2.10.
• B) $2.40.
• C) $2.48.
• D) $1.53.
• E) $2.57.

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Definitions:

Amino Group

A functional group consisting of a nitrogen atom bonded to one or more hydrogen atoms, typically represented as -NH2 in organic compounds.

Trypsin

An enzyme found in the small intestine that breaks down proteins into smaller peptides, facilitating digestion.

Decapeptide

A peptide that consists of ten amino acids linked by peptide bonds, involved in various biological activities.

Edmund Degradation

Likely a mistyped or incorrect term; the correct term may be Edman Degradation, a method used for sequencing amino acids in a peptide.