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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Definitions:

Action Potential

A temporary reversal of the electrical polarity of the neuron's membrane, facilitating the transmission of nerve impulses.

Excitation

The process or state of being energized or stimulated to action or to increased activity.

Inhibition

The process of suppressing or restraining a behavioral or biological response.

Stimulants

Substances that increase activity in the brain and body, often enhancing alertness, attention, and energy.