Use the Following Data from a Company Using a Process

question 67

Multiple Choice

Use the following data from a company using a process costing system to answer the question below. Beginning Work in Process Inventory on June 1 :
2,000 units - 100 percent complete as to direct materials 80 percent complete as to conversion costs

conversion costs
Units Started During June:
12,800 units

Ending Work in Pracess Inventory on June 30:
2,400 units - 100 percent complete as to direct materials 40 percent complete as to conversion costs

The company uses average process costing method.
Units completed and transferred out of the department during the month totaled

• A) 12,800.
• B) 12,400.
• C) 14,800.
• D) 10,400.

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Definitions:

Habituation

The process by which an organism decreases or stops its responses to a repetitive stimulus that neither rewards nor harms.

Risk Avoidance Theory

A concept in decision-making and psychology that describes the tendency to avoid situations or actions that could lead to negative outcomes.

Sensitization

Sensitization is the increased response to a stimulus following its repeated exposure, leading to an escalated response to subsequent exposures.

B State

Refers to a theoretical physiological state that an organism is in, affecting its learning and behavior; often not a scientifically established term.