The Viva Company Had 20,000 Units in Process on December

question 83

Multiple Choice

The Viva Company had 20,000 units in process on December 31,2008 which was 80% complete as to materials but only 40% complete as to conversion costs.The company's records show 40,000 units were transferred to the Finished Goods Inventory during January 2009.On January 31,2009,15,000 units were on hand which were 30% complete as to conversion costs and 60% complete as to materials.What are the equivalent units of production for the conversion costs in January,assuming Viva uses first-in,first-out (FIFO) ?

• A)34,000
• B)35,000
• C)36,500
• D)41,500

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Definitions:

Self-sacrificing

The act of giving up one's own needs, desires, or wellbeing for the benefit of others or for a greater cause.

Agape

Love that is altruistic and self-sacrificing and is directed toward all humankind.

Obsessiveness

The condition of being excessively preoccupied with a single thought or idea, often leading to compulsive behavior.

Jealousy

An emotional state that arises from perceived threats to a valued relationship or position and can lead to feelings of insecurity and fear.