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(8) A company’s beginning WIP inventory consisted of 20,000 units that were 80% complete with respect to direct labor. A total of 190,000 were finished during the period and 35,000 remaining in WIP inventory were 60% complete with respect to direct labor at the end of the period. Using the weighted-average method, the equivalent units produced with respect to direct labor were: department were: a. 146,000 units b. 200,000 units c. 176,000 units d. 211,000 units e. 216,000 units (9) A company’s beginning WIP inventory consisted of 110,000 units that were 20% complete with respect to conversion costs. A total of 140,000 were finished during the period. There are 115,000 remaining in WIP inventory were one-third complete with respect to conversion costs at the end of the period. Using the weighted-average method, the equivalent units produced were: a. 125,000 units b. 140,000 units c. 225,000 units d. 186,000 units e. 183,000 units (10) A graph of the variable portion of a mixed cost starts at: a. The origin and slopes upward b. Any point on the y-axis and is horizontal c. An point on the y-axis and slopes upward d. The origin and is horizontal e. None of the above

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