Outose Concept Manufactures Small Tables in Its Processing Department

question 90

Multiple Choice

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.Spoiled units generally constitute 5% of the good units.Data for December 2017 are as follows:

Costs for December:

What cost is allocated to abnormal spoilage using the weighted-average process-costing method? (Round any cost per unit calculations to the nearest cent. )

• A)$ 0
• B)$28,150
• C)$25,177
• D)$77,200

Recognize complaints and clinical presentations of auditory nerve damage or ear injury.

Match descriptions of symptoms with the appropriate sign or symptom of hearing loss.

Understand the definitions of medical terms related to audiology.

Recognize audiometric assessment procedures used to diagnose hearing loss.

---

Definitions:

Reciprocal Services Method

An accounting method used to allocate costs among different departments within an organization that provide services to each other.

Proportional Usage

Proportional usage refers to the allocation or consumption of resources, assets, or services in a manner that is in accordance with their relative proportion or share.

Algebraic Equation

A mathematical statement that shows the equality of two expressions, usually involving variables and constants, related by operations like addition, subtraction, multiplication, and division.

Sequential Method

The sequential method is an approach to allocating service department costs to production departments in a linear fashion, based on a predetermined order or sequence.