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

question 25

Multiple Choice

Dufour 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 5,700 units were started and 4,900 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 85% complete with respect to materials and 70% 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.
-How many units are in ending work in process inventory in the first processing department at the end of the month?

• A) 5,100
• B) 800
• C) 1,400
• D) 900

Discern the legal limits of employer actions regarding union avoidance and employee rights to organize.

Identify legal stipulations concerning workplace health and insurance benefits during employee leave.

Understand the protection provided by labor law to employee picketing and the different types of picketing protected under federal labor law.

Comprehend the conditions and requirements under the Family and Medical Leave Act (FMLA) for taking leave and employer obligations.

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Definitions:

Deductive Reasoning

A logical process where conclusion is based on the concordance of multiple premises that are generally assumed to be true.

Abductive Reasoning

A form of logical inference that begins with an observation or set of observations then seeks to find the simplest and most likely explanation.

Analogies

Analogies are comparisons made between two things that are otherwise unlike, but have some similarities, often used to explain or clarify complex concepts by relating them to more familiar ones.

Induction

A process or method of learning or reasoning by which general principles are derived from specific instances or observations.