Miramar, Inc

question 101

Multiple Choice

Miramar, Inc. uses a weighted-average process costing system which recognizes normal spoilage as 5% of good output. During the current period, 14,000 units were started and 10,000 units completed. Materials are added at the beginning of the process, conversion costs occur uniformly, and the inspection point is at the 70% point. Beginning work in process was 6,000 units, 40% complete, and ending work in process 9,000 units, 80% complete. The cost per equivalent unit for material was $1.00 and for conversion costs $3.00.
The cost of abnormal spoilage was:

• A) $200
• B) $1,550
• C) $155
• D) $2,000

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Definitions:

Cumulative Stress

The accumulation of stress over time, often resulting from repeated exposure to stressful events or situations.

Rigid Boundaries

refer to strict limits or rules in relationships or systems that allow little flexibility or exchange.

Social Support

Assistance and comfort provided by others, whether emotionally or practically, contributing to an individual's well-being.

Territoriality Preservation

The actions or behaviors undertaken by individuals or groups to claim, protect, or defend their perceived physical or psychological space against encroachments.