Bernstein Company Uses a FIFO Process Costing System

question 114

Multiple Choice

Bernstein Company uses a FIFO process costing system.The company had 6,000 units that were 75 percent complete as to conversion costs at the beginning of the month.The company started 25,000 units this period and had 8,000 units in ending Work in Process Inventory that were 40 percent complete as to conversion costs.What are equivalent units for material,if material is added at the beginning of the process?

• A)18,500
• B)25,000
• C)26,500
• D)31,000

---

Definitions:

Encounter

An unexpected or casual meeting with someone or something.

First Counseling Session

The initial meeting between a counselor and client, often focused on assessment, rapport building, and goal setting.

Tasks

Specific duties or responsibilities assigned to an individual or team for completion.

ADIME Format

A systematic approach to nutrition care, standing for Assessment, Diagnosis, Intervention, Monitoring, and Evaluation.