Darden Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 19,600 units in its beginning work in process inventory that were 10% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $20,200. An additional 92,000 units were started into production during the month. There were 25,000 units in the ending work in process inventory of the Welding Department that were 70% complete with respect to conversion costs. A total of $844,880 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to:

A. $8.310
B. $9.979
C. $9.886
D. $10.600


Answer: A

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Manny, Moe, and Jack are hunters. In 1990 they discovered what appeared to be a deserted hunting lodge in the woods. The lodge had no indoor plumbing, no running water, and no heating system other than a fireplace. The building is a 1-mile hike from the nearest road. Every year since 1990, they have returned to the lodge and used it as a base during the deer and elk hunting seasons in the fall and winter months. They spend a total of six weeks per year using the lodge. They have cleaned, cut, and stacked firewood and even stored clothing inside the lodge when they were not there. The owner of the lodge had noticed the stacked firewood but had not traveled to the lodge during hunting season to find out who was using the property even though he was disturbed that the property was being used

without his permission. After the statutory period has run, have Manny, Moe, and Jack acquired title to the property? What will be an ideal response?

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Andy is experiencing excessive or undesirable constraints that interfere with his ability to achieve goals. Andy is experiencing ______.

A. eustress B. challenge-related stress C. goal stress D. hindrance-related stress

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A major advantage to a retailer's use of private (dealer) brands is _____

a. the generation of store loyalty b. support by manufacturer advertising c. less retailer investment d. the extent to which they are pre-sold to customers

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Generally, when writing a first draft, you should

a. write slowly and deliberately, trying not to make mistakes. b. write intermittently as you think of new ideas. c. write rapidly with the intent to fix mistakes during the editing process. d. write over a period of days to maximize creativity.

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