Williams Company Computed Its Cost Per Equivalent Unit for Direct

question 174

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, and 36,000 of equivalent units remained unfinished at the end of the month. The amount that should be reported in Finished Goods Inventory is:

• A) $135,000.
• B) $1,816,100.
• C) $228,600.
• D) $1,587,500.
• E) $650,000.

---

Definitions:

Cultural Isolation

The condition of a group or individual being separated from and not participating in the broader practices, customs, and values of the surrounding society.

Multiculturalism

The policy or practice of giving equal attention and respect to cultural differences within a society.

Anglo Background

Referring to people or cultural practices originating from English-speaking countries, especially those of British heritage.

Name Recognition

The extent to which a name, brand, or entity is known by the general public or a specific audience.