The following table presents the flow of production in units. Assume that there are 5,000 total spoiled units at each stage of completion and that the normal spoilage rate is 3% of good units passingthe inspection point. What is the number of abnormal spoiled units recognized at the 40% stage of completion?Click the icon to view the flow of production table.A. 3,500B. 3,260C. 3,200D. 3,350E. 3,050Flow of ProductionWork-in-process beginning (20% complete)Started during the monthTo account forGood units completed and transferredNormal spoilageAbnormal spoilageWork-in-process ending inventory (30% complete)To account forPhysical UnitsInspection at Stage of Completionat 15%at 40%at 100%10,00010,00010,00055,00055,00055,00065,00065,00065,00058,000??3,00065,00058,000??3,00065,00058,000??3,00065,000-X

Abnormal spoilageAbnormal spoilage is the spoilage or damage to the inventory or goods beyond normal…

The following table presents the flow of production in units. Assume that there are 5,000 total spoiled units at each stage of completion and that the normal spoilage rate is 3% of good units passing the inspection point. What is the number of abnormal spoiled units recognized at the 40% stage of completion? Click the icon to view the flow of production table. OA. 3,500 OB. 3,260 OC. 3,200 O D. 3,350 OE. 3,050 Flow of Production Work-in-process beginning (20% complete) Started during the month To account for Good units completed and transferred Normal spoilage Abnormal spoilage Work-in-process ending inventory (30% complete) To account for Physical Units Inspection at Stage of Completion at 15% at 40% at 100% 10,000 10,000 10,000 55,000 55,000 55,000 65,000 65,000 65,000 58,000 ? ? 3,000 65,000 58,000 ? ? 3,000 65,000 58,000 ? ? 3,000 65,000 - X

The following table presents the flow of production in units. Assume that there are 5,000 total spoiled units at each stage of completion and that the normal spoilage rate is 3% of good units passing the inspection point. What is the number of abnormal spoiled units recognized at the 40% stage of completion? Click the icon to view the flow of production table. OA. 3,500 OB. 3,260 OC. 3,200 O D. 3,350 OE. 3,050 Flow of Production Work-in-process beginning (20% complete) Started during the month To account for Good units completed and transferred Normal spoilage Abnormal spoilage Work-in-process ending inventory (30% complete) To account for Physical Units Inspection at Stage of Completion at 15% at 40% at 100% 10,000 10,000 10,000 55,000 55,000 55,000 65,000 65,000 65,000 58,000 ? ? 3,000 65,000 58,000 ? ? 3,000 65,000 58,000 ? ? 3,000 65,000 - X

Cornerstones of Cost Management (Cornerstones Series)

4th Edition

ISBN:9781305970663

Author:Don R. Hansen, Maryanne M. Mowen

Publisher:Don R. Hansen, Maryanne M. Mowen

Chapter14: Quality And Environmental Cost Management

Section: Chapter Questions

Problem 27E: Using the Taguchi quality loss function, an average loss of 20 per unit is calculated. During the...

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A company makes one product which passes through only one process. The details of the process account are as follows; material cost- 20000kg @ GH¢1.3/kg, labour cost- GH¢12000, and production overheads- GH¢5700. The actual output from the process is 18800kg with expected normal loss of 5% of input. The value of abnormal loss isA. GH¢460B. GH¢441C. GH¢456D. GH¢437
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