The ALG Manufacturing Company Has Gathered the Following Information for the Month

question 36

Multiple Choice

The ALG Manufacturing Company has gathered the following information for the month of September:
- 6,000 units in the beginning Work-in-Process Inventory (75% complete as to materials,1/3 complete with respect to the conversion costs)
- 60,000 units were started into production
- 50,000 units were completed and transferred to the next department
- The ending Work-in-Process Inventory is complete as to materials but only 3/8 complete with respect to conversion costs.
What are the equivalent units of production (EUP) for the conversion costs in the month of September assuming ALG uses weighted-average process costing?

• A)64,500
• B)56,000
• C)61,500
• D)54,000

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Definitions:

Diphtheria

An acute infectious disease characterized by the formation of a false membrane on any mucous surface, usually in the air passages, interfering with breathing.

Acute Infectious Disease

A rapidly developing infection caused by bacteria, viruses, fungi, or parasites, characterized by symptoms that are severe but often brief in duration.

False Membrane

A thick layer of fibrous tissue that forms over a mucous membrane surface as a result of inflammation or injury.

Gauge

The size of a needle bore; the smaller the number, the larger the needle bore.