Super-Tech Industries Had the Following Department Information About Physical Units

question 122

Multiple Choice

Super-Tech Industries had the following department information about physical units and percentage of completion: $\begin{array}{lr}&\text { Physical Units }\\\text { Work in process, June } 1(75 \%) & 8,000 \\\text { Completed and transferred out } & 22,000 \\\text { Work in process, June } 30(50 \%) & 12,000\end{array}$ If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during June?

• A)19,000.
• B)34,000.
• C)36,000.
• D)28,000.

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Definitions:

Shareholder Value

A business approach focused on increasing the long-term value of a company for its shareholders, often measured by stock price appreciation and dividends.

American Corporation

A business entity incorporated in the United States, subject to U.S. corporate laws, and often characterized by its pursuit of profit and expansion.

Union Campaigns

Organized efforts by labor unions to promote specific goals such as improving working conditions or increasing membership.

Workers

Individuals engaged in some form of employment, contributing labor for the purpose of producing goods or providing services.