Delaney Products Uses Process Costing

question 114

Multiple Choice

Delaney Products uses process costing. The following information is available for the current year: If Delaney has already calculated their cost per equivalent unit to be $18 per unit, what would be the cost of the ending work-in-process inventory assuming they use the weighted-average method?

• A) $ 54,000
• B) $ 36,000
• C) $145,800
• D) $180,000

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Definitions:

Strategic Thinking

The ability to anticipate, envision, maintain flexibility, and work with others to initiate changes that will benefit in the future.

Risk-taking Behaviour

Refers to the propensity of an individual or organization to engage in actions that have potential for significant loss or gain.

New Opportunities

Refers to emerging chances or prospects that can potentially lead to growth, development, or benefits in various contexts such as business, career, or innovation.

Internal Locus

A psychological concept indicating that individuals believe they have control over the events in their lives.