A Company Uses a Process Cost Accounting System

question 119

Multiple Choice

A company uses a process cost accounting system.Its Sewing Department's beginning inventory consisted of 50,000 units (1/4 complete with respect to direct labor and overhead) .The Sewing Department started and finished 120,000 units this period.Its ending inventory consists of 40,000 units (1/4 complete with respect to direct labor and overhead) .All direct materials are added at the beginning of the process.Under the weighted-average inventory valuation method,what are the equivalent units of production for the Sewing Department for direct materials and for direct labor and overhead,respectively?

• A) 210,000;120,000
• B) 210,000; 180,000
• C) 167,500; 167,500
• D) 160,000; 162,500
• E) 160,000; 167,500

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