During March, the Production Department of a Process Manufacturing System

question 100

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 materials cost of $253,000 and its beginning inventory included materials cost of $93,500. Compute the direct materials cost per equivalent unit for the department using the weighted-average method.

• A) $1.53.
• B) $2.48.
• C) $2.10.
• D) $2.57.
• E) $2.40.

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Definitions:

Daycare Centers

Facilities that provide care and supervision for children during the day, particularly when parents or guardians are at work.

Infant Care

Infant care involves the practices and actions taken to ensure the health, safety, and well-being of a baby from birth to 12 months.

Emotional Maltreatment

Rejection, terrorization, isolation, exploitation, degradation, ridicule, or failure to provide emotional support, love, and affection; or other action or inaction that may cause behavioral, cognitive, emotional, or mental disorders.

Rejection

The act of dismissing, refusing, or not accepting someone or something.