The Debits to Work-In-Process for Department #2 for the Month

question 95

Multiple Choice

The debits to Work-in-Process for Department #2 for the month of April of the current year,together with information concerning production,are presented below.
$$\begin{array}{l}\text { WOFKHNPPROCESS - DEPARTMENT \#2 }\\\begin{array} { | l | r | l | l | } \hline \begin{array} { l } 1,200 \text { units, } 1 / 4 \\\text { completed }\end{array} & \$ 1,200 & \begin{array} { l } \text { Product } X , 6,200 \\\text { units }\end{array} & ? ? ? ? \\\hline \begin{array} { l } \text { From Dept. 1, 6,000 } \\\text { units }\end{array} & 3,600 & & \\\hline \text { Direct Labor } & 8,000 & & \\\hline \text { Factory } \mathrm { OH } & 4,800 & & \\\hline \begin{array} { l } 1,000 \text { units, } 1 / 2 \\\text { complete }\end{array} & ? ? ? ? & & \\\hline\end{array}\end{array}$$
All direct materials come from Department #1.The units completed include the 1,200 in process at the beginning of the period.Department #2 uses FIFO costing.The conversion costs per equivalent unit is:

• A) $1.00.
• B) $1.50.
• C) $2.00.
• D) $2.55.

Describe the relationship between water temperature and oxygen consumption in aquatic organisms.

Identify the common chamber for air and food passage in humans.

Understand the structure and function of fish gills in gas exchange.

Recognize the unique characteristics of bird and mammal respiratory systems.

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Definitions:

Psychodynamic Therapist

A mental health professional who uses psychodynamic theories to understand and treat patients' unconscious motives and conflicts.

Cognitive-Behavioral Therapist

A mental health professional who uses cognitive-behavioral therapy to help individuals manage their problems by changing the way they think and behave.

Psychodynamic Therapies

A group of therapies that focus on unconscious processes as they are manifested in a person's present behavior.

Substance Use Disorders

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