Exhibit 4-1 Silva Coporation Uses the Weighted Average Process Costing Method.The Mixing

question 7

Multiple Choice

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 cost per equivalent unit for direct labor (rounded to the nearest cent) ?

• A)$5.28
• B)$5.11
• C)$4.94
• D)$0.86
• E)None of the answer choices is correct.

Recall the measurement specifications for tools used in drafting.

Grasp the considerations required for effective technical drawing, including view selection and detail level.

Differentiate between various line types used in drafting and their meanings.

Understand the adaptability of conventional drafting practices to enhance clarity.

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Definitions:

FIRO-B Theory

A psychological theory that explains how interpersonal relations are determined by individual needs for inclusion, control, and affection.

Compatible Needs

The concept in social psychology that suggests people are drawn together based on similar needs and goals.

Diversity-Consensus Dilemma

Refers to the challenge organizations face in achieving consensus and cohesive action while also promoting and benefiting from a diverse workforce.

Relative Rank

The position or level of something or someone in relation to others based on a specific criterion or set of criteria.