C. How the costs were assigned to the output. D. All of these. Which of the following products is least likely to be produced in a process manufacturing system? A. Compact disks. B. Slacks for casual wear. C. Baseball hats. D Custom cabinets. 4. . A production department's output for the most recent month consisted of 10,000 units completed and transferred to the next stage of production and 10,000 units in ending goods in process inventory. The units in ending goods in process inventory were 50% complete with respect to both direct materials and conversion costs. There were 1,000 units in beginning goods in process inventory, and they were 70% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method. A. 10,000 units. B. 10,300 units.C. 15,000 units.D. 15,300 units. A company uses a process cost accounting system. Its Assembly Department's beginning inventory consisted of 50,000 units, 3/4 complete with respect to direct labor and overhead. The department started and finished 127,500 units this period. The ending inventory consists of 40,000 units that are complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of $24,000 and overhead costs of $32,000 fo the period. Assuming the weighted average method, the direct labor cost per equivalent unit (round to the nearest cent) is A. $0.14. B. $0.16. C. $0.17. D. $0.30 6