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During December, the Production Department of a Process Operations System

question 106

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During December, the production department of a process operations system completed and transferred to finished goods a total of 65,000 units of product. At the end of March, 15,000 additional units were in process in the production department and were 80% complete with respect to materials. The beginning inventory included materials cost of $57,500 and the production department incurred direct materials cost of $183,000 during December. Compute the direct materials cost per equivalent unit for the department using the weighted-average method.


Definitions:

Fundus

The upper part of the stomach, which connects to the esophagus, or the bottom interior surface of the eyeball.

The Body

is the physical structure, including all its organs and tissues, of a living organism, especially that of a human or animal.

Uterine Tubes

The uterine tubes, also known as fallopian tubes, are the ducts through which eggs travel from the ovaries to the uterus.

Infundibulum

A funnel-shaped structure, such as the stalk connecting the pituitary gland to the hypothalamus, or the distal end of the fallopian tubes.

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