Information About Units Processed and Processing Costs Incurred During a Recent

question 38

Multiple Choice

Information about units processed and processing costs incurred during a recent month in the Refining Department of a manufacturing company follow: The beginning work in process inventory included $11,000 of conversion cost. During the month, the Department incurred an additional $290,000 in conversion costs. Assuming that the company uses the weighted-average cost method, what are the equivalent units for conversion costs for the Blending Department for the month?

• A)119,100
• B)120,000
• C)114,000
• D)131,000

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Definitions:

Multiplexing

A technique that enables multiple signals or data streams to be combined and transmitted over a single physical medium, improving efficiency in communication systems.

Synchronize

The process of making two or more processes, devices, or systems operate in unison by matching their speeds, frequencies, or timings.

Clutch

Device used to break torque flow between an engine and transmission and to apply/release application force in other units.

Downshift Fallback Mode

A feature in automatic transmissions that allows the car to automatically downshift during certain conditions to protect the engine and transmission.