During March,the Production Department of a Process Operations System Completed

question 152

Multiple Choice

During March,the production department of a process operations system completed and transferred to finished goods 25,000 units that were in process at the beginning of March and 110,000 units that 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:

Heat Production

The process of generating thermal energy in the body, primarily through metabolism and muscular activities, to maintain body temperature.

Convection

The transfer of heat through the movement of fluids or gases, driven by temperature differences within the fluid or between the fluid and its surroundings.

Blood Pressure Cuff

A device used to measure blood pressure, consisting of an inflatable cuff to restrict blood flow, and a manometer to measure the pressure.

Circumference

Circumference is the linear distance around the edge of a circle or roughly circular object.