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Takon Manufactures Specialized Plastic Boxes in Two Processes: Moulding and Packaging

Question 108

Multiple Choice

Takon manufactures specialized plastic boxes in two processes: Moulding and Packaging. In the Packaging Department, materials are added at the end of the process. The following data are given:
 Costs  Units ‾ Trans.-in ‾ Materials ‾ Conv. ‾ Work in process, October 130$1,590$0$513 Transferred in during October ? Completed during October 105 Work in process, October 3115 Costs added during October $4,410$1,050$1,767\begin{array}{lcccc}&&&\text { Costs }\\&\underline{\text { Units }} &\underline{\text { Trans.-in }} &\underline{\text { Materials }} &\underline{\text { Conv. }}\\\text { Work in process, October } 1 & 30 & \$ 1,590 & \$ 0 & \$ 513 \\\text { Transferred in during October } & ? & & & \\\text { Completed during October } & 105 & & & \\\text { Work in process, October } 31 & 15 & & \\\text { Costs added during October } & & \$ 4,410 & \$ 1,050 &\$ 1,767\end{array}


The conversion process on the beginning inventory is 70 percent completed and the ending inventory is 60 percent completed.
-Refer to the figure.What would be Takon's equivalent units for materials using weighted average?


A) 15
B) 90
C) 105
D) 120

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