Assume There Were 10,000 Units in Beginning Work in Process

question 109

Multiple Choice

Assume there were 10,000 units in beginning work in process, 60% complete. 30,000 units were completed during the month. Ending work in process is 50% complete, which is equivalent to 4,000 units for conversion costs. Materials are added at the beginning of the process. The FIFO method is used. The number of units started this month is:

• A) 20,000 units
• B) 32,000 units
• C) 28,000 units
• D) 15,280 units

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Definitions:

Clan

A group of people united by actual or perceived kinship and descent, sharing a common ancestor and often organizing within larger tribal or social structures.

Ancestor

A person from whom one is descended, particularly from a distant past.

Kindred

A group of people related by blood or through marriage, often extended to include all relatives.

EGO

The part of the mind that mediates between the conscious and the unconscious and is responsible for reality testing and a sense of personal identity.