[The Following Information Applies to the Questions Displayed Below

question 51

Multiple Choice

[The following information applies to the questions displayed below.]
During May,the number of equivalent units of materials applied to units produced by Department Q totaled 48,000,computed as follows: beginning inventory,5,000 equivalent units;units started and completed in May,37,000 equivalent units;and ending inventory,6,000 equivalent units.
-Assuming that the cost of direct materials used by Department Q in May was $440,000,the materials cost assigned to unfinished units at May 31 would be: (Do not round intermediate calculations. )

• A)$55,000.
• B)$26,400.
• C)$70,400.
• D)Impossible to determine unless we know the percentage of completion for ending inventory units.

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Definitions:

Personality Psychology

The study of personality and individual differences in consistent behavior patterns and mental processes.

Psychometrics

The study dedicated to assessing cognitive functions and abilities.

Empiricism

The philosophical stance that knowledge comes primarily from sensory experience and observation.

Multifactorial Causation

The concept that complex outcomes, such as diseases or behaviors, result from interactions among multiple genetic and environmental factors.