Litfin Company Has the Following Information Available for the Month

question 125

Multiple Choice

Litfin Company has the following information available for the month of March:
$\begin{array}{lccll} &&\text { Units }&\text { Transterred- }&\text { Direct }\\&\text { Conversion }& \text { in Costs } & \text { Materials } & \text { Costs } \\\text { Work-in-process inventory, March } 1&240 & \$ 33,600 & 0 & \$ 18,000 \\*\text { Percent complete }&& 100 \% & 0 \% & 62.5 \%\end{array}$
$\begin{array}{ll}\text { Transferred-in during March } & 400 \\\text { Completed in March } & 440 \\\text { Work-in-process inventory, March 31 } & 200\\\text { *Percent complete }&&100\%&0\%&80\%\end{array}$
$\begin{array} { l } \text {Costs added in March }&\$52,000&\$13,200&\$48,600 \\\end{array}$

The company uses the weighted average cost method.What is the cost per equivalent unit for March for direct materials?

• A) $20.63
• B) $22.00
• C) $30.00
• D) $33.00

Recognize the role of visual cues and brain processing in motion perception and how it contributes to our understanding of movement.

Comprehend the law of Prägnanz and its importance in Gestalt psychology and perception.

Understand the influence of environmental cues like aerial perspective on depth perception.

Understand the concepts of perceptual constancy and how they apply to real-world perception.