Overland, Inc

question 103

Multiple Choice

Overland, Inc., uses the weighted-average method in its process costing system. The company's work in process inventory on April 30 consists of 25,000 units. The units in the ending inventory are 100% complete with respect to materials and 75% complete with respect to conversion costs. If the cost per equivalent unit is $3.00 for materials and $5.50 for conversion costs, the total cost in the April 30 work in process inventory is:

• A) $212,500
• B) $178,125
• C) $159,375
• D) $109,375

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Definitions:

Prenatal Environment

The set of environmental factors, including nutrition, stress, maternal health, and external toxins, that influence the fetus during pregnancy.

Birth

The process of giving birth to offspring; it marks the culmination of pregnancy in mammals, including humans, leading to the delivery of one or more newborns.

Cephalocaudal Development

A pattern of growth where physical development starts from the head and moves towards the feet.

Embryo

An early stage of development in multicellular organisms, in humans, it refers to the period from fertilization until the eighth week of pregnancy.