194. CSO: 1C2b LOS: 1C2f
Colt Company uses a weighted-average process cost system to account for the cost of
producing a chemical compound. As part of production, Material B is added when the
goods are 80% complete. Beginning work-in-process inventory for the current month
was 20,000 units, 90% complete. During the month, 70,000 units were started in process,
and 65,000 units were completed. There were no lost or spoiled units. If the ending
inventory was 60% complete, the total equivalent units for Material B for the month was
a. 65,000 units.
b. 70,000 units.
c. 85,000 units.
d. 90,000 units.
71
Bạn đang xem 194. - CMA EXAM SUPPORT PACKAGE 1
