During March, the Production Department of a Process Manufacturing System

question 167

Multiple Choice

During March, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of the units transferred, 25,000 were in process at the beginning of March and 110,000 were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to labor. At the end of March, 30,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to labor. Compute the number of equivalent units with respect to both materials and direct labor respectively for March using the weighted-average method.

• A) 165,000; 165,000.
• B) 135,000; 119,000.
• C) 140,000; 130,250.
• D) 165,000; 144,000.
• E) 144,000; 144,000.

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Definitions:

Kohlberg

Refers to Lawrence Kohlberg, an American psychologist best known for his theory of stages of moral development.

Moral Development

The method by which people form suitable perceptions and actions towards others in society, grounded on the social and cultural standards, regulations, and legislation.

Psychosocial Development

A theory proposed by Erik Erikson that describes how individual personality develops across eight stages from infancy to adulthood, based on the interaction between psychological processes and social relationships.

Skin Turgor

A measure of skin elasticity, often used to assess hydration or dehydration.