Macklin Products Uses Process Costing

question 118

Multiple Choice

Macklin Products uses process costing. Ending Work in Process inventory consists of 2,600 units that are 100% complete with respect to materials and 30% complete with respect to conversion costs. What are the equivalent units for materials and for conversion costs, respectively, in the ending Work in Process inventory?

• A) 2,600 and 780 units
• B) 780 and 2,600 units
• C) 780 and 780 units
• D) 2,600 and 2,600 units

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Definitions:

Fibrous Root

A type of root system found in plants that features many thin roots spreading out from the base with no single dominant root.

Symplast

A continuum consisting of the cytoplasm of many plant cells, connected from one cell to the next by plasmodesmata. Compare with apoplast.

Endodermis

The innermost layer of cells in the cortex of plants, regulating water and nutrient uptake.

Parenchyma Cells

Fundamental tissue cells in plants that are involved in photosynthesis, storage, and tissue repair and replacement.