Janner Company Uses the Weighted-Average Method in Its Process Costing

question 54

Multiple Choice

Janner Company uses the weighted-average method in its process costing system. Operating data for the Painting Department for the month of April appear below: $\begin{array}{lrr}&&\text {Percent}\\&\text { Units}&\text { complete }\\ \text { Beginning work in process stock} &4,000 &50 \%\\ \text {Transferred in from the prior department during April } &90,400\\ \text { Ending work in process stock } &1,600& 60 \%\\\end{array}$

What were the equivalent units for conversion costs in the Painting Department for April?

• A)93,760
• B)92,800
• C)91,360
• D)88,000

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Definitions:

Social Change

The transformation over time in the social structures and cultural patterns of a society.

Economic Development

The process through which a region improves the economic, political, and social well-being of its people.

Democratic Government

A form of government in which power is vested in the people and exercised by them directly or through freely elected representatives.

Collectivization

The process of transforming private assets, properties, or industries into collectively owned entities, often associated with communist or socialist policies.