Brankovich Company Manufactures Generic Notebooks $\begin{array} { l } \text { Direct materials added in June}&\$285,000 \\ \text {Conversion costs added in June }&\$ 210,000\\\end{array}$

question 61

Multiple Choice

Brankovich Company manufactures generic notebooks.Material is introduced at the beginning of the process in the Printing Department.Conversion costs are applied uniformly throughout the process.The weighted-average method of process costing is used.Data for the Printing Department for the month of June follow:
Work-In-Process Inventory,June 1:
$\begin{array} { l } \text {Units }&15,000\\ \text { Direct materials ( \( 100 \% \) complete) }&\$35,000\\ \text {Conversion costs ( \( 30 \% \) complete) }&\$14,000\\\end{array}$

$\begin{array} { l } \text {Units started in June }&65,000\\ \text { Units completed in June}&62,000\\ \text {Work-In-Process Inventory, June 30 }&18,000\\\end{array}$

$\begin{array} { l } \text { Direct materials added in June}&\$285,000 \\ \text {Conversion costs added in June }&\$ 210,000\\\end{array}$

With regard to the Work-In-Process Inventory on June 30,materials are 100 percent complete and conversion costs are 60 percent complete.The unit cost for materials is ________.

• A) $3.54
• B) $3.59
• C) $4.00
• D) $4.91

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Definitions:

Attachment Style

Patterns of forming emotional bonds and relating to others, developed in early childhood and persisting into adulthood.

Avoidant

Referring to a behavioral or psychological strategy of evading or withdrawing from unwanted situations or emotional experiences.

Passionate

Having or expressing strong emotions or beliefs towards something or someone, often characterized by enthusiasm and intense interest.

Equity Theory

A special case of social exchange theory that defines a relationship as equitable when the ratio of inputs to outcomes are seen to be the same by both partners.