Use the Following Data from a Company Using a Process

question 8

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

Units Started During June:
6,400units

Ending Work in Process 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:

Mood Adjustment

The process of altering one's emotional state through various methods, such as engaging in activities or changing thought patterns.

Survival Value

The extent to which a trait, behavior, or adaptation contributes to the survival and reproductive success of an organism.

Evolutionary Significance

The importance of traits, behaviors, or structures in terms of their contribution to an organism's survival and reproduction.

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Unpleasant responses to potential threats or dangers, including subjective states like sadness, disgust, anger, guilt, and fear.