Answer the Following Questions Using the Information Below:
Shiffon Electronics

question 146

Multiple Choice

Answer the following questions using the information below:
Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing.
The following information is available for the month of March 2015 for the Assembly department.
$\begin{array}{ll}\text { Work in process, beginning inventory } & 300 \text { units } \\\text { Conversion costs ( } 30 \% \text { complete) } & \\\text { Units started during April } & 800 \text { units } \\\text { Work in process, ending inventory: } & 100 \text { units }\\\text { Conversion costs ( } 50 \% \text { complete) }\\\\\text { The cost details for the month of March are as follows: }\\\text { Work in process, beginuing inventory: }\\\text { Direct materials } & \$ 345,000 \\\text { Conversion costs } & \$ 360,000 \\\text { Direct materials costs added during April } & \$ 700,000 \\\text { Conversion costs added during April } & \$ 1,120,000\end{array}$
-What is the direct materials cost per equivalent unit during March?

• A) $995
• B) $950
• C) $636
• D) $313

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Definitions:

von Willebrand Factor

A blood glycoprotein involved in hemostasis, acting as a carrier for factor VIII and promoting adhesion of platelets to damaged blood vessel walls.

Collagen

A structural protein found in the connective tissues, such as skin, bones, and tendons, providing strength, elasticity, and support.

Extrinsic Pathway

One of the pathways that initiate the blood coagulation process, triggered by external trauma that causes blood to escape from the vascular system.

Thromboplastin

A complex enzyme that triggers blood coagulation by converting prothrombin to thrombin.