Williams Company Computed Its Cost Per Equivalent Unit for Direct

question 83

Multiple Choice

Williams Company computed its cost per equivalent unit for direct materials to be $2.60 and its cost per equivalent unit for conversion to be $3.75. A total of 250,000 units of product were completed and transferred out as finished goods during the month. The ending Work in Process inventory consists of 36,000 equivalent units of direct materials and 36,000 equivalent units of conversion costs. The amount that should be reported in ending Work in Process Inventory is:

• A) $228,600.
• B) $93,600.
• C) $1,816,100.
• D) $135,000.
• E) $1,587,500.

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Definitions:

Mucous Membranes

These are the moist linings of the body's cavities that are open to the external environment, such as those in the mouth, nose, throat, and genital area, responsible for producing mucus.

Graafian Follicle

A mature ovarian follicle that releases an egg during ovulation, named after the Dutch anatomist Regnier de Graaf.

Oocyte

A female germ cell involved in reproduction, also known as an egg cell, which can potentially develop into an embryo when fertilized.

Endometrium

A mucous membrane that coats the inside of the uterus, increasing in thickness during the menstrual cycle, readying itself for the potential embedding of an embryo.