Department E Had 4,000 Units in Work in Process That

question 56

Multiple Choice

Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for materials if the average cost method is used to cost inventories was:

• A) 15,650
• B) 18,000
• C) 17,250
• D) 17,700

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Definitions:

Aeronautical Engineering

A specialized field of engineering focused on the design, development, testing, and production of aircraft and spacecraft.

Standards

Established norms or requirements about technical systems and the uniformity of products and processes, often created by standardization organizations.

Part Number

A unique identifier assigned to a specific part in engineering and manufacturing for identification, ordering, and inventory management.

Assembly Drawing

A detailed drawing showing the components of a machine or a system arranged together as they would be in operating conditions.