Information for the Current Month for Process 3 Is Shown

question 83

Multiple Choice

Information for the current month for Process 3 is shown below. $\begin{array}{lrl}&\text { Direct Materials }&\text { Conversion Costs }\\\text { Beginning work in process } & \$ 3,600 & \$ 930 \\\text { Current month's costs } & 55,800 & 48,204\\\text {Equivalent units based on the FIFO}\\\text {costing method}&62,000&61,800\end{array}$
Units completed-60,000
Units in ending work in process-6,000
Direct materials are added at the beginning of the process.Beginning work in process is 30 percent complete as to conversion costs; ending work in process inventory is 50 percent complete.The cost of ending work in process inventory totaled

• A) $7,740.
• B) $4,224.
• C) $5,400.
• D) $8,700.

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Definitions:

Market Share

The portion of a market controlled by a particular company or product, usually expressed as a percentage of total sales in that market.

Uniformly Spread

Evenly distributed or balanced in terms of allocation, use, or occurrence across a specified area or within a particular process.

Supply Chain Network Design

The strategic planning and setup of the structure and configuration of a supply chain, optimizing its efficiency and effectiveness.

Facility Location

The process of determining the optimal placement for operations, considering factors like cost, accessibility, and proximity to markets.