We have created the following Planned Production Orders over the planning period: 130 Product A We have the following Raw Materials on hand and available to be dedicated to these Planned Production Orders: Enough Raw Materials to product 70 Product A There are Purchase Orders at our suppliers for the following Raw Materials: 40 Product A How many products should we order on New Purchase Orders with our suppliers

Answers

Answer 1

Answer:

20

Explanation:

The computation of the no of products that should be ordered on the new purchased is shown below

We know that

New purchase order = Planned Production Order - Raw material available - purchase order for planned production

In this if the value is in negative, so it will be zero  

So,

New Purchase Order (POnew) = maximum(0, PP - RM - SR)

Here,

PP = 130 Product A

RM = 70 Product A

SR = 40 Product A

Therefore POnew is

= maximum (0, 130-70-40)

= maximum (0, 20)

= 20

We Have Created The Following Planned Production Orders Over The Planning Period: 130 Product A We Have

Related Questions

Where do you see Dow Jones in the coming two years ?

Answers

Dow jones the business, is that what you or asking sorry just want to make sure so i answer the question correctly

An overhead variance report includes which of the followings: _________

a. Variable and fixed flexible budget costs
b. Variable and fixed actual results
c. Variable and fixed sales results
d. Variable and fixed variances

Answers

Answer: a. Variable and fixed flexible budget costs

Explanation:

An overhead variance report shows the difference between the overhead that was actually incurred to either produce or sell vs the overhead that was budgeted.

Overhead can either be fixed or variable so an overhead report will include both fixed and variable budgeted costs which will then be compared to fixed and variable actual overhead costs.

The most common measure of inflation is a static called the _____
1. Nominal measurement
2. Consumer price index
3. Anual rate
4. US Bureau of Labor Statistic

Answers

Explanation:

The most common measure of inflation is a statistic called the Consumer Price Index (CPI).

On a bank reconciliation, a bank fee for check printing not yet recorded by the company is: A. Noted as a memorandum only. B. Added to the book balance of cash. C. Deducted from the book balance of cash. D. Added to the bank balance of cash. E. Deducted from the bank balance of cash.

Answers

Answer:

C) Deducted from the book balance of cash

Explanation:

bank reconciliation can be regarded as process where by bank account balance in an entity’s books of account is been reconciled to balance that is been reported by the financial institution Using the recent bank statement. It should be noted that On a bank reconciliation, a bank fee for check printing not yet recorded by the company is Deducted from the book balance of cash

Compute the amount of raw materials used during November if $32,000 of raw materials were purchased during the month and if the inventories were as follows:
Inventories Balance November 1 Balance November 30
Raw materials $7,800 $4,400
Work in process $6,400 $7,900
Finished goods $10,400 $12,400
a. $40,500.
b. $40,300.
c. $37,800.
d. $43,800.

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

Purchases= $32,000

Beginning inventory= $7,800

Ending inventory= $4,400

To calculate the direct material used, we need to use the following formula:

Direct material used= beginning inventory + purchases - ending inventory

Direct material used= 7,800 + 32,000 - 4,400

Direct material used= $35,400

PLEASE HELP! WILL MARK BRAINLIEST!! 10 POINTS
Assume a visitor from another nation decides to open a checking account at J & R National Bank. The visitor deposits $20,000 that is new money to the Macro Islands economy. The central bank has set a required reserve ratio of 10%.
What is the change in the total amount that J & R National Bank can loan out? Explain.
Calculate the total amount that the bank can create? (Calculate means show your work.)
Now assume that the Macro Islands government decides to increase spending to fund new projects that will bring in more visitors. Explain what will happen to the demand for loanable funds and real interest rates as a result.

Answers

Answer: a)$18,000 and b)$200,000

Explanation:

a) Deposit = $20,000

Reserve=10%

=10%x20,000 =$2,000

Loan - Deposit = 20,000-2,000 = 18,000

b) 1/Req. Rate Return* loan amount

20,000/10% =$200,000

This encourages spending so there is a shift up and to the right.

As the government increases spending, demand for loans increases and therefore increases the interest rates.

I welcome Brainliest thanks.

A parcel delivery company delivered 103,600 packages last year, when its average employment was 83 drivers. This year, the firm handled 112,160 deliveries with 93 drivers. What was the percentage change in productivity over the past years?

Answers

Answer: -3.38%

Explanation:

The percentage change in productivity over the past years will be calculated thus:

The Productivity will be the total packages handled divided by the number of drivers employed.

Last year Productivity will be:

= 103600/83

= 1248.19 packages per driver

This year Productivity will be:

= 112160/93

= 1206.02 packages per driver

Therefore, the percentage change in productivity = (This year Productivity - Last year Productivity) / (Last year Productivity) ×100

= [(1206.02-1248.19) / (1248.19)] × 100

= -42.17/1248.19 × 100

= -3.38%

Gluon Inc. is considering the purchase of a new high pressure glueball. It can purchase the glueball for $220,000 and sell its old low-pressure glueball, which is fully depreciated, for $40,000. The new equipment has a 10-year useful life and will save $48,000 a year in expenses. The opportunity cost of capital is 10%, and the firm’s tax rate is 21%. What is the equivalent annual saving from the purchase if Gluon can depreciate 100% of the investment immediately. (Do not round intermediate calculations. Round your answer to 2 decimal places.)

Answers

EQUIVALENT ANNUAL SAVING:

"the equivalent annual saving from the purchase if Gluon can depreciate 100% of the investment immediately is $13,245.99".

Since they are  purchasing the new machine by first disposing off the old machine.

Hence,

First step is to Determine the Net initial investment

Net initial investment = $220,000 - $40,000

Net initial investment= $180,000

Second step is to determine the Total savings

Depreciation = $220,000/10

Depreciation = $22,000

Savings before tax = $48,000 - $22,000

Savings before tax= $26,000

Tax at 21% = (21%*$26,000)

Tax at 21% =$5,460

Savings after tax  $20,540

($26,000-$5,460)

Add back depreciation $22,000

Cash flow after tax $42,540

($20,540+$22,000)

Third step is to determine PV of CFAT and NPV

PV of CFAT = $42,540 x (10%, PVFA10Y)

PV of CFAT = $42,540 x 6.1446

PV of CFAT = $261,391

NPV = $261,391 - $180,000 = $81,391

Now let determine the EQUIVALENT ANNUAL SAVING(EAS)

Equivalent annual saving(EAS) = NPV/(10%, PVFA10Y)

Equivalent annual saving(EAS)= $81,391/6.1446

Equivalent annual saving(EAS)= $13,245.99

Therefore the EQUIVALENT ANNUAL SAVING from the purchase if Gluon can depreciate 100% of the investment immediately is $13,245.99

Learn more about EQUIVALENT ANNUAL SAVING here:

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Bonita Industries has several outdated computers that cost a total of $18400 and could be sold as scrap for $6400. They could be updated for an additional $3100 and sold. If Bonita updates the computers and sells them, net income will increase by $9000. At what price were the updated versions sold?

a. 13,400
b. 6600
c. 6800
d. 8000

Answers

Answer:

the updated version should be sold at $18,500

Explanation:

The computation of the selling price is given below:

= Sale value of scrap + additional amount sold + increase of net income

= $6,400 + $3,100 + $9,000

= $18,500

Hence, the updated version should be sold at $18,500

This is the answer but the same is not provided in the given options

information of samriyan enterprises is given below.a)Started bussiness with Rs 20000 b) purchase good of Rs 15000 from Ram.c)Goods sold on cash Rs 18000 d)Cash paid Ram Rs 10000 e)A gain goods purchase from Ram of rs 20000 f) Paid to Ram Rs 24000 in full settlement of his account.Required a) journal entries​

Answers

Answer:

a) Dr: Cash 20000

Cr: Equity/Capital 20000

b) Dr: Goods 15000

Cr: Payable 15000

c) Dr: Cash 18000

Cr: Sales 18000

d) Dr: Payable 10000

Cr: Cash 10000

e) Dr: Goods 20000

Cr: Payable 20000

f) Dr: Payable 30000

Cr: Cash 24000

Cr: Profit and Loss 6000

On January 1, Baker Co. purchased equipment for $100,000. It has an estimated useful life of five years and its residual value is $10,000. The company has a calendar year-end. Using the straight-line method, depreciation expense for the first year of its life equals:

Answers

Answer:

Explanation:

No dia do meu aniversário caraaaa

Dextra Computing sells merchandise for $16,000 cash on September 30 (cost of merchandise is $11,200). Dextra collects 9% sales tax. Record the entry for the $16,000 sale and its sales tax. Also record the entry that shows Dextra sending the sales tax on this sale to the government on October 15.

Answers

Answer:

See journal entries under the explanation below:

Explanation:

The journal entries will look as follows:

                                           Dextra Computing

                                             Journal Entries

Date          Particulars                                             Debit ($)      Credit ($)  

Sep 30     Cash                                                         17.440

                  Sales                                                                            16,000

                  Sales Taxes Payable ($16,000 * 9%)                           1,440

                 (To record the cash sale and 9% sales tax)                              

                 Cost of Goods Sold                                 11,200

                   Merchandise Inventory                                              11,200

                 (To record the cost of sales.)                                                    

Oct 15       Sales Taxes Payable ($16,000 * 9%)        1,440

                   Cash                                                                             1,440

                 (To record sending sales tax to the government.)                  

changing nature of the environment and adaptation to the changes are crucial factors of successful planning. discuss

Answers

Explanation:

societies (robust evidence, high agreement). The combined efforts of a broad range of international organizations, scientific reports, and

media coverage have raised awareness of the importance of adaptation to climate change, fostering a growing number of adaptation responses

in developed and developing countries. This represents major progress since the IPCC Fourth Assessment Report (AR4). The literature illustrates

heterogeneity in adaptation planning related to the context specific nature of adaptation, but also to the differences in resources, values,

needs, and perceptions among and within societies. However, it is not yet clear how effective these responses currently are and will be in the

future. Few adaptation plans have been monitored and evaluated. There is a tendency in the literature to consider adaptation planning a problem-

free process capable of delivering positive outcomes, underestimating the complexity of adaptation as a social process, creating unrealistic

expectations in societies, and perhaps overestimating the capacity of planning to deliver the intended outcome of adapt

Department M had 2,000 units 56% completed in process at the beginning of June, 13,500 units completed during June, and 1,000 units 28% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories? a.14,780 units b.13,780 units c.12,660 units d.11,500 units

Answers

Answer:

c.12,660 units

Explanation:

Calculation to determine What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories

Using this formula

EUP (FIFO) = Completed Units + Ending units - Beginning units

Let plug in the formula

EUP (FIFO)=13,500 +( 1,000 x 28%)- (2,000 x 56%)

EUP (FIFO)= 13,500+280-$1120

EUP (FIFO)=12,660 units

Therefore the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories is 12,660 units

A firm sells a product in a perfectly competitive market. The marginal cost of the product at the current output level of 500 units is $1.50. The minimum possible average variable cost is $1. The market price of the product is $1.25. To maximize profits, the firm should

Answers

Answer:

decrease production to less than 500 units

Explanation:

The correct answer is: d. increase production to more than 500 units.

In our question, we have the following information:

q
=
500
A
V
C
m
i
n
=
$
1
M
C
=
$
1.5
P
=
$
1.25

A perfectly competitive firm shuts down in the short run if the market price is less than the minimum average variable cost. For this firm,
P
>
A
V
C
m
i
n
. Therefore, the firm should not shut-down.

A perfectly competitive firm maximizes its profits by producing at the point where P=MC. For this firm, P

For a certain item, the cost-minimizing order quantity obtained with the basic EOQ model is 350 units, and the total annual inventory (holding and order) cost is $1050. What is the inventory holding cost per unit per year for this item

Answers

Answer: $3 per unit per year

Explanation:

Inventory holding cost per unit for this item is:

= Total Annual inventory carrying cost / Average inventory

Total Annual inventory carrying cost = Total annual inventory / 2

= 1,050 / 2

= $525

Average inventory = EOQ / 2

= 350 / 2

= 175 units

Inventory holding cost per unit = 525 / 175

= $3 per unit

Suppose that the tax on interest income is levied on the nominal interest​ rate, the tax rate is 20 ​percent, and the real interest rate is 4 percent a year. There is no inflation.
Calculate the​ after-tax real interest rate and the true tax rate on interest income.

Answers

Answer:

After-tax interest rate ⇒ 3.2%True tax on interest income ⇒ 20%

Explanation:

After-tax real interest rate:

= Real interest rate * (1 - tax rate)

= 4% * (1 - 20%)

= 4% * 80%

= 3.2%

True tax on interest income:

= 20%

True tax on interest income is the tax rate levied on the nominal interest rate which is 20%.

Have you ever financed anything on a short term or long term arrangement? ​

Answers

Answer:

Financing is a very important part of every business. Firms often need financing to pay for their assets, equipment, and other important items. Financing can be either long-term or short-term. As is obvious, long-term financing is more expensive as compared to short-term financing.

There are different vehicles through which long-term and short-term financing is made available. This chapter deals with the major vehicles of both types of financing.

Explanation:

Long-Term Financing

Long-term financing is usually needed for acquiring new equipment, R&D, cash flow enhancement, and company expansion. Some of the major methods for long-term financing are discussed below.

Equity Financing

Equity financing includes preferred stocks and common stocks. This method is less risky in respect to cash flow commitments. However, equity financing often results in dissolution of share ownership and it also decreases earnings.

The cost associated with equity is generally higher than the cost associated with debt, which is again a deductible expense. Therefore, equity financing can also result in an enhanced hurdle rate that may cancel any reduction in the cash flow risk.

Corporate Bond

A corporate bond is a special kind of bond issued by any corporation to collect money effectively in an aim to expand its business. This tern is usually used for long-term debt instruments that generally have a maturity date after one year after their issue date at the minimum.

Short-Term Financing

Short-term financing with a time duration of up to one year is used to help corporations increase inventory orders, payrolls, and daily supplies. Short-term financing can be done using the following financial instruments −

Commercial Paper

Commercial Paper is an unsecured promissory note with a pre-noted maturity time of 1 to 364 days in the global money market. Originally, it is issued by large corporations to raise money to meet the short-term debt obligations.

It is backed by the bank that issues it or by the corporation that promises to pay the face value on maturity. Firms with excellent credit ratings can sell their commercial papers at a good price.

Asset-backed commercial paper (ABCP) is collateralized by other financial assets. ABCP is a very short-term instrument with 1 and 180 days’ maturity from issuance. ACBCP is typically issued by a bank or other financial institution.

Promissory Note

It is a negotiable instrument where the maker or issuer makes an issue-less promise in writing to pay back a pre-decided sum of money to the payee at a fixed maturity date or on demand of the payee, under specific terms.

Calculation of national output at Market Prices is known as _________

a.
Real GDP

b.
Nominal GDP

c.
Non-monetary income

d.
None of these

Answers

Answer:

A

Explanation:

As project manager, Gabriella has discovered a major problem that could affect the remainder of the project.
What should she do before deciding how to resolve the problem?

Answers

Answer:

Develop a problem statement for the problem

Develop a problem statement for the problem she should do before deciding how to resolve the problem.

What is project manager?

A project manager is in charge of the project's planning, acquisition, implementation, and conclusion. The project manager is in charge of the entire undertaking and manages every aspect of it, including the project scope, the project team, and the resources allotted to it.

At least three years of experience in a comparable capacity, communication skills, formal training, and a PMP certification are typically needed. A professional association, a university or college, or an online learning program with a narrow concentration are all options for obtaining certification.

One of the most difficult occupations is project management since no day is ever the same and you must use all of your project management abilities to address every issue.

Thus, Develop a problem statement for the problem.

For more information about project manager, click here:

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maketing căn bản là gì

Answers

Answer:

Basic marketing typically involves understanding customer needs, building and maintaining healthy relationships with them in order to scale up your business.

Explanation:

Marketing can be defined as the process of developing promotional techniques and sales strategies by a business firm, so as to enhance the availability of goods and services to meet the unending requirements, needs or wants of the end users or consumers through advertising and market research.

Basically, it comprises all the activities such as, identifying, anticipating set of medium and processes for creating, promoting, delivering, and exchanging goods and services that has value for customers.

Hence, basic marketing typically involves understanding customer needs, building and maintaining healthy relationships with them in order to scale up your business.

Marketing plan can be defined as the choices about product attributes, pricing, distribution, and communication strategy that a company blends and offer its targeted markets (customers) so as to build and maintain a desired response.

Generally, a marketing plan is made up of the four (4) Ps and these includes;

I. Product.

II. Price.

III. Place.

IV. Promotions.

Welcome Inn Hotels is considering the construction of a new hotel for $90 million. The expected life of the hotel is 30 years, with no residual value. The hotel is expected to earn revenues of $26 million per year. Total expenses, including depreciation, are expected to be $15 million per year. Welcome Inn management has set a minimum acceptable rate of return of 14%.
a. Determine the equal annual net cash flows from operating the hotel.
b. Calculate the net present value of the new hotel. Use 7.003 for the present value of an annuity of $1 at 14% for 30 periods.
c. Does your analysis support construction of the new hotel?

Answers

Answer:

a. Annual Net cash flows:

= Revenue - Expenses + Depreciation

= 26,000,000 - 15,000,000 + (90,000,000 / 30 years)

= 11,000,000 + 3,000,000

= $14,000,000

b. Net present value:

= Present value of cashflows - Investment cost

= (Annual cashflow * present value of an annuity, 14%, 30 periods) - Investment cost

= (14,000,000 * 7.003) - 90,000,000

= $8,042,000

c. Company should construct the hotel as it would bring a positive Net Present Value

Note: In "b" the cashflow was treated as an annuity because it is constant.

Các yếu tố nào cần được so sánh khi tiến hành định giá công việc

Answers

Answer:

dndjdjojuiuhuhahuhauhahhahu

An investment center generated a contribution margin of $400,000, fixed costs of $200,000 and sales of $2,000,000. The center's average operating assets were $800,000. How much is the return on investment

Answers

Answer: 25%

Explanation:

Contribution margin = $400,000

Fixed costs = $200,000

Sales = $2,000,000

Average operating assets = $800,000

The return on investment will be:

= (contribution margin - fixed cost) / average operating assets

= (400000 - 200000) / 800,000

= 200000 / 800000

= 25%

The return in investment is 25%.

Flagstaff Company has budgeted production units of 8,000 for July and 8,200 for August. The direct materials requirement per unit is 3 ounces (oz.). The company has determined that it wants to have safety stock of direct materials on hand at the end of each month to complete 25% of the units budgeted in the following month. There was 6,000 ounces of direct material in inventory at the start of July. The total cost of direct materials purchases for the July direct materials budget, assuming the materials cost $1.20 per ounce, is:____________
A) $28,800.
B) $28,980.
C) $21,600.
D) $28,620.
E) $36,180.

Answers

Answer:B) $28,980.

Explanation:

Beginning inventory is 6,000 ounces

Closing inventory  = 8,200 × 3 ounces × 25%   = 6,150ounces

 Budgeted production  = 8,000 × 3 ounces=24,000

Direct material to be purchased  = Closing inventory + Budgeted production - Beginning inventory= 29,400 ounces

Direct material to be purchased  = 6,150ounces +24,000-  6,000 ounces

= 24,150 ounces

Now,For $1.20 per pounce, it would be

= 24,150 ounces × $1.20

= $28,980.

Suppose an income tax is imposed that takes $2,000 from someone with an income of $20,000, $2,500 from someone with an income of $30,000, and $4,000 from someone with an income of $80,000. This tax would be classified as

Answers

Answer: Regressive tax

Explanation:

Regressive tax refers to a tax regime where the tax rate reduces as the level of income increases.

In the above scenario, the income tax rates are:

$20,000 income = 2,000 / 20,000 = 10%

$30,000 income = 2,500 / 30,000 = 8.3%

$8,000 income = 4,000 / 80,000 = 5%

Notice how the tax rates reduced as the income earned went up. This is why this is a regressive tax regime.

The formula to determine the materials to be purchased is Multiple choice question. (budgeted production times materials required for each unit) plus budgeted ending materials inventory minus beginning materials inventory (budgeted production divided by materials required for each unit) plus budgeted ending materials inventory minus beginning materials inventory (budgeted production times materials required for each unit) minus budgeted ending materials inventory plus beginning materials inventory (budgeted production divided by materials required for each unit) minus budgeted ending materials inventory plus beginning materials inventory

Answers

Answer: (budgeted production times materials required for each unit) plus budgeted ending materials inventory minus beginning materials inventory.

Explanation:

ctivity-Based Costing (ABC) is useful in: Select one: A. Breakdown COGS into DL, DM, and FOH B. Breaking down FOH more accurately into cost drivers C. Breaking down FOH into one overhead rate D. Breaking down DL and DM by product

Answers

Answer:

B. Breaking down FOH more accurately into cost drivers

Explanation:

In the case of activity based costing, the activity of the fixed cost should be breakdown based on the number of activity pools while the fixed cost should be breakdown as per the cost drivers. Also, there is more than one overhead rate existed. In addition to this, it is the method for distribution of the overhead with those firms who is able to used it

Therefore the option b is correct

Although appealing to more refined tastes, art as a collectible has not always performed so profitably. During 2015, an auction house sold a painting for a price of $1,080,000. Unfortunately for the previous owner, he had purchased it three years earlier at a price of $1,660,000.
What was his annual rate of return on this painting? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)

Answers

Answer: -13.35%

Explanation:

Based on the information given in the question, the annual rate of return on this painting will be calculated thus:

Sales price of painting = $1,080,000

Cost price of painting = $1,660,000

The sales Price formula is given as

= Cost price × (1 +r)³

1080000 = 1660000 × (1+r)³

1,080,000/1,660,000 = (1+r)³

0.65 = (1 + r)³

Annual rate of return r will now be:

= 0.6506^⅓ - 1

= -13.35%

Jagadison Co. leases computer equipment to customers under sales-type leases. The equipment has no residual value at the end of the lease and the leases do not contain purchase options. Jagadison desires a return of 12% interest on a five-year lease of equipment with a fair value of $989,065.Jagadison Co. leases computer equipment to customers under sales-type leases. The equipment has no residual value at the end of the lease and the leases do not contain purchase options. Jagadison desires a return of 12% interest on a five-year lease of equipment with a fair value of $989,065.

Required:
What is the total amount of interest revenue that Jagadison will earn over the life of the lease?

Answers

Answer: $235,844

Explanation:

Interest revenue = Total lease payments - Fair value of equipment

The lease payments are constant and so are an annuity and will be an annuity due because the first lease payment of such leases are made immediately.

Present value of lease payments = Annuity * Present value factor of Annuity due, 5 years, 12%

989,065 = Annuity * 4.0373

Annuity = 989,065 / 4.0373

= $244,981.79

Total lease payments = Lease payments * number of years

= 244,981.79 * 5

= $1,224,908.95

Interest revenue = 1,224,908.95 - 989,065

= $235,843.95

= $235,844

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Which of the following did not contribute to the short life expectancy of serfs?a.starvationc.warfareb.diseased.obesity Think of your own reading experience and write a paragraph of 100-150 words Please help me ill give brainliest!! In right triangle ABC, if AC = 5/13 and AB = 1, what is the length of BC? The circumference of a circle is 14 meters. Which of the following represents the area of the circle What is depicted in the image above? Mua hng ha 10000kg v nhp kho,n gi 200 000/kg,thu gtgt l 10%,tr bng chuyn khon 50%,cn n ngi bn.Chi ph vn chuyn 2 100 000 bao gm thueest gtgt 5% tr tin mt Which expression corresponds to this graph? The difference between two positive integers is 7 and the sum of their squares is 949. What are the numbers? Write a conversation between two people sitting on stairs ! Write the number in standard form as a decimal find the sum 38+39+40+41...+114+115 ( x-3 ).( 2x-3 ) = 0 Which of the following would not help you understand a selection of world literature?A) geographical knowledge of the story's settingB) research into cultural customs of the story's settingC) stereotypes about people from the author's birthplaceD) knowledge of the history of the author's birthplaceTHANK YOU IN ADVANCE, I'D BE GLAD IF YOU COULD EXPLAIN IT! What is the percent change from 75 to 14? Which continent was the last to be colonized by Europeans?a. South Americab. North Americac. Asiad. Africa Rt gn bthuc 7x(4y-x) + 4y(y-7x) - (4y^2 -7x) please HELP ME!!! (16 POINTS) due today :))) The valves in the heart open and close to move blood in between heart chambers. O a) three directions O b) two directions O c) four directions d) one direction Lap Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 80,000 units, 100% complete with respect to materials and 25% complete with respect to conversion costs. The total dollar value of this inventory was $226,000. During the month, 150,000 units were transferred out of the department. The costs per equivalent unit for the month were $2.00 for materials and $3.50 for conversion costs. The cost of the units completed and transferred out of the department was: