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

---

Definitions:

Defense Mechanism

Psychological strategies employed unconsciously to protect oneself from anxiety or social sanctions and to manage emotional conflicts.

Reaction Formation

A defense mechanism where an individual behaves in a way directly opposed to their actual feelings or desires, often to hide those feelings.

Anxiety-Arousing

Pertaining to stimuli or situations that provoke a state of increased nervousness, fear, or unease.

Oedipus Complex

A psychoanalytic theory by Freud suggesting a child's unconscious desire for the opposite-sex parent and jealousy towards the same-sex parent.