The Learner Company Uses the Weighted Average Method

question 104

Multiple Choice

The Learner Company uses the weighted average method.Learner's beginning work in process consists of 6,600 units (100% complete with respect to materials and 60% complete with respect to conversion costs) .The number of units completed is 126,000.The ending work in process consists of 10,500 units (100% complete with respect to materials and 30% complete with respect to conversion costs) .Calculate the number of units started during the period.

• A) 129,900
• B) 100,000
• C) 120,000
• D) 133,500

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Definitions:

Federal Income Tax

A charge imposed by the IRS on the yearly income of individuals, corporations, trusts, and other legal entities.

Social Security Tax

Taxes collected to fund social security programs, typically levied on both employers and employees.

State Disability Insurance

A government insurance program that provides partial wage replacement to eligible workers who are unable to work due to a non-work-related illness or injury.

Payroll Tax Expense

Dues assessed on both employers and employees, generally calculated based on a fraction of the earnings paid to employees by their employers.