An electric device delivers a current of [tex]$15.0 A$[/tex] for 30 seconds. How many electrons flow through it?
Answer (2)
To determine the December cost per equivalent unit for direct materials (DM) and conversion costs (CC), we will use the weighted-average cost method in process costing. This approach combines costs in the beginning work-in-process with costs added during the period, and then these costs are divided by the equivalent units to find the cost per equivalent unit.
Let's calculate each one step-by-step:
Cost per Equivalent Unit for Direct Materials (DM):
Total direct materials cost combines beginning work-in-process (BWIP) and costs added during December.
Total DM Cost = BWIP DM Cost + Costs Added for DM = 1400 + 10000 = 11400
Divide the total direct materials cost by the equivalent units for direct materials.
Cost per Equivalent Unit for DM = Equivalent Units for DM Total DM Cost = 300 11400 = 38.00
Cost per Equivalent Unit for Conversion Costs (CC):
Total conversion costs combine conversion costs in beginning work-in-process with those added during December.
Total CC Cost = BWIP CC Cost + Costs Added for CC = 1800 + 12000 = 13800
Divide the total conversion cost by the equivalent units for conversion costs.
Cost per Equivalent Unit for CC = Equivalent Units for CC Total CC Cost = 280 13800 = 49.29
Thus, the December cost per equivalent unit for direct materials is $38.00, and for conversion costs, it is $49.29.
Approximately 2.81 × 1 0 21 electrons flow through the electric device when delivering a current of 15.0 A for 30 seconds. This is calculated using the charge formula and the charge of an electron. The total charge is first found, then divided by the charge of a single electron to determine the number of electrons.
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