The Finishing Department Had 5,000 Incomplete Units in Its Beginning

question 21

Multiple Choice

The Finishing Department had 5,000 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 15,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2,000 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing.
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What are the equivalent units of production for materials during the period?

• A) 12,000.
• B) 13,000.
• C) 14,000.
• D) 15,000.

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Definitions:

Social Awareness

The understanding and sensitivity to the feelings, thoughts, and experiences of others, recognizing societal dynamics and complexities.

Emotional Intelligence

The ability to recognize, understand, and manage our own emotions and to recognize, understand, and influence the emotions of others.

Intrapersonal Intelligence

A type of intelligence that involves the capacity to understand oneself, including one's emotions, motivations, and thoughts.

Defensiveness

The inappropriate reaction to another’s behavior as though it were an attack.