成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
【单选题】A company makes a product in two processes. The following data is available for the latest period, for process 1.
Opening work in progress of 200 units was valued as follows.
| Material | $18,000 |
| Labour | $9,000 |
| Overhead | $3,000 |
No losses occur in the process.
Units added and costs incurred during the period：
| Material | $45,600 (3,800 units) |
| Labour | $22,080 |
| Overhead | $12,180 |
Closing work in progress of 300 units had reached the following degrees of completion：
| Material | 100% |
| Labour | 60% |
| Overhead | 20% |
The company uses the weighted average method of inventory valuation.
How many equivalent units are used when calculating the cost per unit in relation to overhead?
A. 3,800
B. 5,000
C. 5,060
D. 5,300
【单选题】A company makes a product in two processes. The following data is available for the latest period, for process 1.
Opening work in progress of 200 units was valued as follows.
| Material | $18,000 |
| Labour | $9,000 |
| Overhead | $3,000 |
No losses occur in the process.
Units added and costs incurred during the period：
| Material | $45,600 (3,800 units) |
| Labour | $22,080 |
| Overhead | $12,180 |
Closing work in progress of 300 units had reached the following degrees of completion：
| Material | 100% |
| Labour | 60% |
| Overhead | 20% |
The company uses the weighted average method of inventory valuation.
What is the value of the units transferred to process 2?
A. $60,000
B. $105,000
C. $109,860
D. $114,000
