Audrey Auto Accessories manufactures plastic moldings for car seats. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.
Data for Department A for February 2017 are:
| Work in process, beginning inventory, 35% converted | 400 units |
| Units started during February | 900 units |
| Work in process, ending inventory: | 300 units |
25% complete as to conversion costs
100% complete as to materials
Costs for the Department A for February 2017 are:
Work in process, beginning inventory:
| Direct materials costs added during February | $4,009,000 |
| Conversion costs added during February | $2,255,000 |
What were the equivalent units of direct materials and conversion costs, respectively, at the end of February? Assume Audrey uses the weighted-average process costing method.
◦ 1300; 1075
◦ 1300; 1300
◦ 1300; 1000
◦ 900; 600
Venous System Anatomy
Closed urinary drainage system. Urine being measured after it leaves patient’s body via catheter.
Major features of the Solar System (not to scale)
Blood Flow Through the Cardiorespiratory System
The Central Nervous System
The Muscular System (Posterior View)