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NEW QUESTION: 1
A company employs a process cost system using the first-in, first-out FIFO) method. The product passes through both Department 1 and Department 2 in order to be completed.
Units enter Department 2 upon completion in Department 1 Additional direct materials are added in Department 2 when the units have reached the 25% stage of completion with respect to conversion costs. Conversion costs are added proportionally in Department 2.
The production activity in Department 2 for the current month was as follows:
How many equivalent units for direct materials were added in Department 2 for the current month?
A. 70,000 units
B. 85,000 units.
C. 95.000 units.
D. 80,000 units
Beginning inventory is 40% complete. Hence, direct materials have already been added. Ending inventory has not reached the 25% stage of completion, so direct materials have not yet been added to these units. Thus, the equivalent units for direct materials calculated on a FIFO basis are equal to the units started and completed in the current period 85.000 units completed - 15,000 units in BWIP = 70,000 units started and completed). A manufacturing company employs a process cost system. The company's product passes through both Department 1 and Department 2 in order to be completed. Conversion costs are incurred uniformly throughout the process in Department 2. The direct material is added in Department 2 when conversion is 80% complete. This direct material is a preservative that not change the volume. Spoiled units are discovered at the final inspection and are recognized then for sting purposes. The physical flow of units for the current month is presented below.
NEW QUESTION: 2
프로젝트 계획의 후반 단계에서 프로젝트 관리자는 주제 전문가 (SME) 및 프로젝트 팀 구성원과 함께 위험 대응 계획을 개발합니다. 팀은 일부 결과물의 품질 저하 위험을 완화하는 데 필요한 추가 노력을 식별합니다.
프로젝트 관리자는 다음에 무엇을 해야 합니까?
A. 최고의 옵션을 결정하기 위해 제조 또는 구매 분석을 수행합니다.
B. 추가 작업과 관련된 추가 비용 승인을 위한 변경 요청을 생성합니다.
C. 조직 프로세스 자산에 대한 추가 노력을 문서화합니다.
D. 추가 된 노력을 반영하도록 프로젝트 및 품질 관리 계획을 업데이트합니다.
NEW QUESTION: 3
Which of the following log files contains information on new applications or applications copied using the Datacap Application Wizard?
NEW QUESTION: 4
How many packets are required for IKE Phase 2?