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

question 95

Multiple Choice

Diston Company uses the weighted-average method in its process costing system.The first processing department,the Welding Department,started the month with 18,000 units in its beginning work in process inventory that were 30% complete with respect to conversion costs.The conversion cost in this beginning work in process inventory was $44,820.An additional 90,000 units were started into production during the month.There were 21,000 units in the ending work in process inventory of the Welding Department that were 10% complete with respect to conversion costs.A total of $677,970 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places. )

• A)$8.112
• B)$8.300
• C)$7.533
• D)$6.108

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Definitions:

Equilibrium

A state of balance or stability within a system, achieved through equal action of opposing forces or factors.

Self-awareness

The conscious knowledge of one's own character, feelings, motives, and desires, enabling introspection and understanding of one's self.

Expressing

The process of conveying thoughts, feelings, or information to others, whether through verbal language, writing, or other forms of communication.

Parental Expectations

The beliefs or desires parents have about the behavior and achievements of their children.