A. 1800 units
B. 2300 units
C. 10300 units
D. 1500 units
Related Mcqs:
- If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and ending work in process equivalent units are 5000, then complete equivalent units in current period are _____________?
A. 1800 units
B. 1500 units
C. 1300 units
D. 1500 units - If the beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and the completed good units are 8000 then total spoilage will be ____________?
A. 1200 units
B. 990 units
C. 1100 units
D. 1000 units - The sum of beginning work in process inventory units and started units, is subtracted from the sum of ending work in process inventory units and transferred out units of goods, to calculate ____________?
A. Gross weighted spoilage
B. inventoriable spoilage
C. partial spoilage
D. total spoilage - If the budget sales units are 5000, the ending inventory is 4000 units and the beginning inventory is 1000, then the budget production will be __________?
A. 4000 units
B. 5000 units
C. 8000 units
D. 10000 units - In process costing method, when the work done in current accounting period, and beginning inventory before current accounting period, is classified as _________?
A. partial inventory costing method
B. current period inventory method
C. Last-in, first-out method
D. First-in, first-out method - If the budget sales units are 8000, the ending inventory is 2000 units and the beginning inventory is 3000, then the budget production would be ___________?
A. 11000 units
B. 13000 units
C. 10000 units
D. 7000 units - If the cost incurred for work in process inventory is $350000 and total equivalent units completed till date are 3500, then weighted average cost will be __________?
A. $10
B. $100
C. $1,000
D. $1,200 - If the budget sales units are 2000, an ending inventory is 3000 units and the beginning inventory is 1000, then the budget production would be ______________?
A. 6000 units
B. 4000 units
C. no units
D. 8000 units - The units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate ____________?
A. normal spoilage rates
B. abnormal spoilage rates
C. normal scrap rates
D. abnormal scrap rates - Total cost related to work in process inventory is divided by total units of work done is used to calculate _____________?
A. Gross weighted margin
B. weighted average revenue
C. weighted average cost
D. weighted average conversion cost
