Andrews Corporation Uses the Weighted-Average Method of Process Costing -
the Cost Per Equivalent Unit of Production for Following

question 185

Multiple Choice

Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department: $\begin{array}{lr}\text { Equivalent units of production-direct materials } & 110,000 \mathrm{EUP} \\\text { Equivalent units of production conversion } & 95,000 \mathrm{EUP}\\\text { Costs in beginning Work in Process-direct materials } & \$ 49,000 \\\text { Costs in beginning Work in Process conversion } & \$ 36,000 \\\text { Costs incurred in February-direct materials } & \$ 414,000 \\\text { Costs incurred in Febuary-conversion } & 520.000\end{array}$
-
The cost per equivalent unit of production for direct materials is:

• A) $5.05
• B) $4.21
• C) $5.85
• D) $4.97
• E) $9.26

---

Definitions:

Stringent Guidelines

Strict, precise, and exacting rules or instructions designed to be followed in a particular field or activity.

Murray's Manifest Needs Theory

A psychological theory proposed by Henry Murray, which describes human motivation in terms of underlying psychological needs.

Desire for Independence

The intrinsic motivation or drive of individuals to control their own actions, make independent decisions, and be self-reliant.

Need For Autonomy

An individual's desire for self-direction and the freedom to make their own choices.