WaterwayCompany has the following equivalent units of production for July: materials 15460 and conversion 11540. Production cost data are: Materials Conversion Work in process, July 1 $ 7300 $ 3700 Costs added in July 70000 54000 The unit production costs for July are: a. $4.53
b. $4.68
c. $5.00
c. $5.00
d. $5.00
e. $4.68
f. $4.53
g. $5.00

c. $5.00  & $5.00

Explanation:

                                                Materials     Conversion

Work in process July 1              $7300          $3700

Cost added in July                    $70000       $54000

Total Cost (A)                             $77,300       $57,700

Equivalent unit for July (B)         15460           11540

Production Cost (A/B)                  $5                $5

rational decision making is a multi-step process for making choices between alternatives. the process of rational decision making favors logic, objectivity, and analysis over subjectivity and insight. the word “rational” in this context does not mean sane or clear-headed as it does in the colloquial sense.

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