Duhamel Corporation Uses the Weighted-Average Method in Its Process Costing

question 75

Multiple Choice

Duhamel Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were: A total of 7,800 units were started and 7,000 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:The ending inventory was 55% complete with respect to materials and 50% complete with respect to conversion costs.
Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.
-What are the equivalent units for conversion costs for the month in the first processing department?

• A)8,400
• B)7,700
• C)7,000
• D)700

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Definitions:

Cardiac Cycle

is the sequence of events that occurs in the heart from one heartbeat to the next, including contraction (systole) and relaxation (diastole) phases.

AV Node

A part of the heart's electrical system which acts as a gateway between the atria and ventricles, ensuring the timing of heartbeats.

Electrical Impulse

A sudden surge of energy in one direction, often used in the context of neurons firing and the transmission of signals through the nervous system.

Muscle Contraction

The process of generating tension within a muscle fiber through the actin and myosin filaments sliding past each other.