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Outose Concept manufactures small tables in its Processing Department.Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit.Conversion costs are incurred evenly throughout the production cycle.Before inspection,some units are spoiled due to undetectable materials defects.Inspection occurs when units are 60% converted.Spoiled units generally constitute 6% of the good units.Data for December 2017 are as follows:
Costs for December:
What is the number of total spoiled units?
Biases
A tendency or partiality that favors or discriminates against something, someone, or a group over another, often in a manner deemed to be unjust.
Judgments
Assessments or opinions formed by considering facts, observations, and arguments.
Politically Correct
The avoidance of language or actions that could be offensive to others, particularly in relation to gender, race, or cultural sensitivities.
Dual-Process Approach
A theoretical model that suggests there are two distinct systems in the brain for processing information: one that is intuitive and automatic, and another that is deliberate and reasoning-based.
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