The Following Data Have Been Provided by Brice Corporation for the 3-D

question 147

Essay

The following data have been provided by Brice Corporation for the 3-D Printing Department. The company uses the FIFO method in its process costing.
$\begin{array}{|l|r|}\hline \begin{array}{l}\text { Units in process, August } 1 \text { : materials } 60 \% \text { complete, conversion } 30 \% \\\text { complete }\end{array} & 900 \\\hline \text { Units started into production during August } & 8,400 \\\hline \text { Units started and completed during August } & 6,500 \\\hline \text { Units completed and transferred to the next department during August } & 7,400 \\\hline \begin{array}{l}\text { Units in process, August } 31 \text { : materials } 65 \% \text { complete, conversion } 25 \% \\\text { complete }\end{array} & 1,900 \\\hline\end{array}$

Required:
Determine the equivalent units of production for the 3-D Printing Department for August using the FIFO method.

---

Definitions:

Human Relations

The study and management of interactions and relationships between people, especially in the workplace.

Human Relations

The study and management of how individuals interact within groups, often with a focus on improving workplace atmosphere and productivity.

Mary Parker Follett

A pioneering theorist in organizational theory and behavior, emphasizing the importance of management through people and negotiation.

Human Relations

The study and management of interactions between individuals in a workplace or social setting.