During january, the production department of a process operations system completed and transferred to finished goods a total of 78,000 units. at the end of january, 9,000 additional units were in process in the production department and were 65% complete with respect to labor. the beginning inventory included labor cost of $21,650 and the production department incurred direct labor cost of $290,000 during january. compute the direct labor cost per equivalent unit for the department using the weighted-average method.

$ 3.7167

Explanation:

Given:

Number of goods completed and finished = 78,000 units

Additional units produced = 9000

Number of units completed from the additional units = 65% of the units produced

i.e 0.65 × 9000 = 5,850 units

therefore, the total units completed = 78,000 + 5,850 = 83,850 units

Labor cost for the beginning inventory = $ 21,650

Direct labor cost = $ 290,000

Therefore, the total labor cost = $ 21,650 + $ 290,000 = $ 311,650

thus,

Direct Labor Cost per Unit  = ( Total labor cost ) / ( Total completed Units )

or

Direct Labor Cost per Unit  = $ 311,650 / 83,850 = $ 3.7167 / unit

Hence,

the direct labor cost per equivalent unit for the department = $ 3.7167

c

explanation:

c because the item on a bank statement is also referred to as an account statement. in addition, it provides the beginning balance, ending balance, statement date, transaction date for each transaction, payee, customer name and address, statement period, the account holder's account number, and the bank's customer service number

a. primarily outdoors, responding to emergencies and protecting people.

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