Macey Company Uses a Weighted-Average Process Costing System

question 78

Multiple Choice

Macey Company uses a weighted-average process costing system. Beginning inventory consists of 6,000 units, 40% complete. Units started are 14,000, completed are 10,000, and ending inventories are 9,000 units, 70% complete. Normal spoilage is 5% of the units inspected. Direct material is added at the 75% point and spoilage inspection occurs at the 80% point. The cost per equivalent unit for materials was $1.00 and $3.00 for conversion costs.
The cost of the ending work in process was:

• A) $30,600
• B) $18,900
• C) $28,800
• D) $36,000

Recognize the different phases of surgical care and their respective nursing considerations.

Demonstrate knowledge of post-operative care techniques, including dressing changes and drain management.

Understand the implications of patient pre-surgical medication use on surgical outcomes.

Comprehend the effectiveness of surgical safety checklists in improving patient outcomes.

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