Materials Are Added at the Beginning of a Process in a Process

question 96

Multiple Choice

Materials are added at the beginning of a process in a process costing system. The beginning Work-in-Process Inventory was 30% complete as to conversion costs. Using first-in, first-out (FIFO) process costing, the total equivalent units for materials are:

• A) beginning inventory this period for this process.
• B) units started this period in this process.
• C) units started this period in this process plus the beginning inventory.
• D) units started this period in this process plus 70% of the beginning inventory this period.

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Definitions:

Employee Involvement

The degree to which employees are allowed or encouraged to contribute ideas and participate in decisions within their workplace.

Production Line Approach

A method of manufacturing in which products are assembled progressively from components to finished goods while moving continuously along a conveyor or line.

Dynamic

Characterized by continuous change, activity, or progress, often used to describe systems, processes, or personalities.

Micromanagement

A management style where a manager closely observes or controls the work of subordinates or employees.