Beginning Work in Process Consists of 7,000 Units, 55% Complete

question 34

Multiple Choice

Beginning work in process consists of 7,000 units, 55% complete. 50,000 units were started and ending work in process is 5,000 units, 25% complete. Normal spoilage is equal to 10% of the units inspected. The inspection point occurs at the 20% point and 7,000 units were rejected. Direct materials are added at the 50% point, direct labor at 30% and overhead is applied uniformly. The costs per equivalent unit are: direct material $1.00; direct labor $1.50; overhead $2.00. The cost of the ending work in process is

• A) $2,500
• B) $2,850
• C) $2,700
• D) $4,000

---

Definitions:

Media Technology

Tools, platforms, and devices that enable the production, distribution, and consumption of media content.

Mediatization

Refers to the process by which society and culture are increasingly shaped by media logic and communication technologies.

Political Life

The aspect of society that deals with the structure, processes, and activities related to governance, policymaking, and public administration.

Indirect Influence

The subtle or unintentional effects on individuals or society by cultural texts, media, or other external factors, often shaping attitudes or behaviors without direct persuasion.