Answer the Following Questions Using the Information Below:
Charlie Chairs

question 58

Multiple Choice

Answer the following questions using the information below:
Charlie Chairs Inc., manufactures plastic moldings for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.
$\begin{array}{ll}\text { Datafor Department A for Februay } 2015 \text { are: }\\\text { Work in process, beginning inventory, } 40 \% \text { converted } & 200 \text { units } \\\text { Units started during February } & 800 \text { units } \\\text { Work in process, ending inventory } & 100 \text { units }\\\text { Costs for Department A for February } 2015 \text { are: }\\\text { Work in process, beginuing inventory: }\\\text { Direct materials } & \$ 150,000 \\\text { Conversion costs } & \$ 200,000 \\\text { Direct materials costs added during February } & \$ 600,000 \\\text { Conversion costs added during February } & \$ 425,000\end{array}$
-What is the unit cost per equivalent unit of beginning inventory in Department A?

• A) $750
• B) $1,750
• C) $2,800
• D) $3,250

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Definitions:

Religious Freedom

The right of individuals to practice any religion of their choice, or none at all, without government interference.

Feudal Domain

Land controlled by a lord under the feudal system, where peasants were obligated to render services in exchange for protection and the right to cultivate land.

Roger Williams

A Puritan minister in the early 17th century, founder of Rhode Island, and an advocate for separation of church and state and religious freedom.

Rhode Island

The smallest U.S. state by area, known for its sandy shores and seaside colonial towns, and a significant history of early religious tolerance and political independence.