During March, the Production Department of a Process Manufacturing System

question 127

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. The production department incurred direct labor cost of $578,900 and its beginning inventory included labor cost of $54,700. Compute the direct labor cost per equivalent unit for the department using the weighted-average method.

• A) $4.69.
• B) $3.84.
• C) $4.86.
• D) $4.28.
• E) $4.40.

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Definitions:

Heart Disease

A range of conditions affecting the heart, such as coronary artery disease, heart rhythm issues, and heart defects.

Isokinetic

Referring to a type of muscle contraction in which the muscle shortens at a constant rate, often used in physical therapy and exercise testing.

Isotonic

Describes a solution having the same osmotic pressure as some other solution, particularly that of a cell's cytoplasm, or refers to muscular contraction where muscle length changes while tension remains constant.

Isometric

Pertains to exercises or muscle contractions where the muscle length does not change, and no visible movement occurs, typically used to build strength and stability.