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Colil Computer Systems, Inc

question 143

Multiple Choice

Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $310,000 were used during the month. Work-in-process records revealed that 12,000 card units were started in January, 6000 card units were complete, and 4600 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.
What is the direct material cost per equivalent unit? (Please round the final answer to the nearest cent.)

Recognize factors contributing to personal satisfaction and emotional states.

Understand the concept of locus of control and its implications on stress and coping.

Distinguish between different personality types and their relationship with stress and health.

Grasp the significance of self-control in managing unhealthy behaviors and promoting health.

Definitions:

Faulty Reasoning

This is an erroneous thought process characterized by making illogical conclusions or connections between ideas or events.

Unconscious Impulses

Desires or wishes that reside in the unconscious mind, influencing behavior without the individual's conscious awareness.

Kelly

Refers to George A. Kelly, a psychologist known for his personal construct theory which depicts how individuals construct and predict their world.

Construct System

A psychological concept referring to the framework of ideas and beliefs through which an individual perceives, interprets, and interacts with the world.