During September,the Filtering Department of Downtown Center,Inc

question 133

Multiple Choice

During September,the Filtering Department of Downtown Center,Inc.had a beginning Work-in-Process Inventory of 500 units with costs of $78,000.During the month,800 units were transferred in from the Milling Department with costs of $211,000.It had 500 units in ending Work-in-Process Inventory.What is the cost per equivalent unit of production for the transferred in units that were transferred to the Filtering Department in September under the first-in,first-out (FIFO) method? (Round your answer to the nearest cent.)

• A) $60.00 per equivalent unit of production for transferred in
• B) $1.00 per equivalent unit of production for transferred in
• C) $55.00 per equivalent unit of production for transferred in
• D) $263.75 per equivalent unit of production for transferred in

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Definitions:

Observing Models

The process of learning behaviors, attitudes, and emotional reactions through watching others, especially influential or authority figures.

Consequences

The outcomes or effects that follow from an action, behavior, or decision, influencing future choices and behaviors.

Reinforced Behavior

Behavior that is strengthened and likely to be repeated due to the application of reinforcement.

Rewards

Benefits, physical or psychological, given in response to actions deemed desirable, which serve to reinforce those actions.