Information for the Current Month for Process 3 Is Shown

question 48

Multiple Choice

Information for the current month for Process 3 is shown below. $\begin{array}{|l|l|l|} \hline& \text { Direct Materials } & \text { Conversion Costs } \\\hline \text { Beginining work in process } & \$ 3,600 & \$ 930 \\\hline \text { Current month's costs } & 55,800 & 48,204 \\\hline \text { Equivalent units based on the FIFO costingmethod } & 52,000 & \$ 1,800 \\\hline\end{array}$ Units completed-60,000
Units in ending work in process-6,000
Direct materials are added at the beginning of the process. Beginning work in process is 30 percent complete as to conversion costs; ending work in process inventory is 50 percent complete. The cost of ending work in process inventory totaled

• A) $7,740.
• B) $4,224.
• C) $5,400.
• D) $8,700.

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Definitions:

Experimental Approach

A research method involving the manipulation of variables to observe and measure the effects on subjects in a controlled setting.

Manipulation of Variable

The process in experimental research of changing one variable to determine if changes in one variable cause changes in another variable.

Confounds

Variables that obscure the clear understanding of the relationship between different variables in a study, due to their intertwined effects.

Dependent Variable

In scientific research, the variable that is measured to see how it is affected by changes in another variable (the independent variable).