Political scientists identify four main stages in the development of public policy: problem identification, policy formulation, implementation, and evaluation. Match each stage of the public policy process to its best definition.

Equivalent units for materials in beginning work process is 6,940 units  Equivalent units for conversion in ending work process is 6,800 units  

Explanation:

Beginning work process:

Equivalent units for materials = 6,100 + (1,400 × 60%) = 6,940units    Cost per equivalent unit for materials = ($7,800 + $102,700) ÷ 6,940 = 15.92  

Ending work process:

Equivalent units for conversion = 6,100 + (1400 × 50%) = 6,800 units    

Cost per equivalent unit for materials = ($9,100 + $184,000) ÷ 6800 = 28.40    

Cost of ending work in process = (1,400 × 60%) × 15.92219 +(1400 × 50%) × 28.39706

= 33,253(Rounded off)