Department B Is the Second Department in a Series of Production

question 14

Multiple Choice

Department B is the second department in a series of production processes.Department B receives units from Department A.Department B adds materials,labor and overhead to the units received.The company uses process costing.What costs are assigned to each completed unit in Department B?

• A) material cost per equivalent unit, conversion cost per equivalent unit
• B) transferred-in cost per equivalent unit, conversion cost per equivalent unit
• C) transferred-in cost per equivalent unit, material cost per equivalent unit
• D) transferred-in cost per equivalent unit, material cost per equivalent unit, conversion cost per equivalent unit

---

Definitions:

Paid-Time-Off Plans

Employee benefit programs that offer a pool of days for vacation, sick leave, and personal time, which employees can use at their discretion.

PTOs

Paid Time Off; a policy that combines vacation, sick leave, and personal leave into a single bank of days for employees to use at their discretion.

Work-Life Balance

The equilibrium between personal life and career work, where neither is neglected.

Voluntary Protection Programs

Cooperative initiatives between employers and government agencies to implement or enhance safety and health management systems at workplaces.