A Department Had 65 Units Which Were 20% Complete in Beginning

question 67

Multiple Choice

A department had 65 units which were 20% complete in beginning Goods in Process Inventory. During the current period, 77 units were transferred out. Ending Goods in Process Inventory was 30 units which were 20% complete. Using the Weighted Average method, what are the equivalent units produced if all direct material and direct labor are added uniformly throughout the process?

• A) 83
• B) 70
• C) 100
• D) 77
• E) 107

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Definitions:

Peritubular Capillaries

A network of tiny blood vessels that surround the tubules in the kidney, involved in the exchange of substances between blood and tubular fluid.

Proximal Tubule

The portion of the nephron in the kidney that processes filtrate from the glomerulus, involved in reabsorption and secretion.

Vasa Recta

A series of straight capillaries in the kidney that serve as counter-current exchangers, playing a key role in the concentration of urine.

Juxtaglomerular Apparatus

A structure in the kidney that helps regulate blood pressure by secreting renin in response to blood pressure changes.