Tesla Corporation, Which Adds Materials at the Beginning of Production

question 14

Multiple Choice

Tesla Corporation, which adds materials at the beginning of production, uses a weighted-average process-costing system. Consider the data that follow. $\begin{array}{llr}&\text { Number of Units }& \text { Cost of Materials }\\\text { Beginning work in process } & 40,000 & \$ 80,600 \\\text { Started in June } & 60,000 & 124,400 \\\text { Production completed } & 75,000 & \\\text { Ending work in process } & 25,000 &\end{array}$ The company's cost per equivalent unit for materials is:

• A) $1.24.
• B) $1.66.
• C) $1.67.
• D) $2.05.
• E) None of the answers is correct.

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Definitions:

Rating Error

A mistake or bias that occurs when evaluating an individual's performance, often leading to inaccuracies in assessment.

Stereotype-Induced Bias

Prejudice or discrimination resulting from stereotypes, or oversimplified generalizations about a group of people that can affect judgment and decision making.

Performance Evaluations

The assessment of an employee's work performance over a specific period, often used for feedback, development, and administrative decisions.

Graphics Rating Scale

A method of performance appraisal where employees are rated by placing a mark on a continuous line or scale, visually representing their performance levels.