Kelly, Inc

question 28

Multiple Choice

Kelly, Inc. uses a weighted-average process costing system that calculates normal rework as 2% of the units passing inspection. The inspection point is at the 75% point and units failing inspection are returned to the 40% point. During the current period, 50,000 units were started; 62,000 units inspected; and 52,000 units completed. Direct material is added at the 50% point and conversion costs occur uniformly. Beginning work in process was 10,000 units, 55% complete and ending work in process was 8,000 units, 85% complete. Costs per equivalent unit for material were $1.00 and $3.00 for conversion costs. The cost of the ending work in process was:

• A)$28,400
• B)$30,532
• C)$32,328
• D)$28,728

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Definitions:

Instant Messaging Systems

Online communication platforms that allow real-time text transmission over the internet between users.

Business Disadvantages

Challenges or obstacles that a business may face which could impede its success or growth.

Coherent Responses

Coherent responses refer to answers or statements that are logically consistent, clear, and well-organized, making them easy to understand.

Casual Style

A relaxed or informal approach to appearance, communication, or behavior, often contrasted with formal styles.