Use the Following Data from a Company Using a Process

question 19

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 :
1,000 units - 100 percent complete as to direct materials 80 percent complete as to conversion costs

conversion costs

Units Started During June:
6,400 units

Ending Work in Pracess Inventory on June 30:
1,200 units - 100 percent complete as to direct materials 40 percent complete as to conversion costs
The company uses average process costing method.
Equivalent units for direct materials during the month totaled

• A) 6,400.
• B) 8,600.
• C) 6,600.
• D) 7,400.

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Definitions:

Chloroplast

A type of organelle found in plant cells and some algae, which is the site of photosynthesis and responsible for producing energy through light.

Thylakoid Membrane

The thylakoid membrane is a component of chloroplasts that houses the machinery for the light reactions of photosynthesis, including the chlorophyll pigments.

Endosymbiotic Theory

Explanation of the evolution of eukaryotic organelles by phagocytosis of prokaryotes.

Eukaryotic Cells

Cells with a true nucleus enclosed in a membrane, along with other membrane-bound organelles, characterizing plants, animals, fungi, and protists.