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

question 85

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 number of units completed is

• A) 45,000
• B) 47,000
• C) 50,000
• D) 57,000

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Definitions:

Mechanical Aptitude

Mechanical aptitude refers to a person's ability to understand and apply mechanical concepts and principles, often assessed for careers involving machinery or engineering tasks.

Criterion-related Validity

The extent to which a measure is associated with an external criterion or outcome, assessing the test's predictive or concurrent accuracy.

Content Validity

The extent to which a test measures all aspects of the concept it intends to measure.

Criterion-related Reliability

A measure of how well a test predicts or correlates with a specific outcome or behavior, used to assess the validity of the test for specific purposes.