Department J Is the Second of Three Sequential Processes in a Company

question 13

Multiple Choice

Department J is the second of three sequential processes in a company that uses the weighted-average method in its process costing system. All materials are added at the beginning of processing in Department J. During September, Department J collected the following data:
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\text { Labouy\&overhead }$

$\begin{array}{lcc}&\text { Units}&\text { Percent complete }\\ \text { Work-in-process, September 1. } &16,000& 60 \%\\ \text { Units started. } &50,000\\ \text {Completed and transferred. } &40,000\\ \text { Work-in-process, September 30 } &26,000&20\%\\\end{array}$
The cost per equivalent unit for labour and overhead was closest to:

• A)£6.90.
• B)£5.95.
• C)£5.13.
• D)£8.00.

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Definitions:

Prefrontal Cortex

The front part of the frontal lobes of the brain, associated with decision making, problem-solving, control of purposeful behaviors, consciousness, and emotions.

Inhibit Impulses

The psychological process of restraining or controlling one's spontaneous desires or behaviors.

Myelination

The process of forming a myelin sheath around the axons of neurons, which speeds up signal transmission.

Pre-frontal Cortex

A region at the front of the brain associated with complex behaviors, decision making, and moderating social conduct.