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Exhibit 4-1
Silva Coporation uses the weighted average process costing method.The Mixing Department at Silva had 17,000 units in beginning inventory.These units contained $70,000 in direct materials,$80,000 in direct labor,and $60,000 in overhead.During the period,the department incurred costs of $320,000 in direct materials,$400,000 in direct labor and $200,000 in overhead and started 80,000 units.Ending inventory consisted of 6,000 units which were 100% complete with respect to direct materials and 50% complete with respect to direct labor and overhead.
-Refer to Exhibit 4-1.What is the total cost of units transferred out?
Areolae
The pigmented areas surrounding the nipples of the breast, which can vary in size and color among individuals.
Erect Nipples
A physiological reaction where the nipples become firm and protrude due to cold, stimulation, or arousal.
Expressive Aphasia
A neurological condition characterized by difficulty in producing speech or writing, while understanding of language remains relatively intact.
Receptive Aphasia
A language disorder characterized by difficulty in understanding spoken or written language, usually due to brain damage.
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