Thunder Roads Enterprises Makes the Following Information Available Materials Are Added at the Beginning of the Process

question 131

Multiple Choice

Thunder Roads Enterprises makes the following information available: $\begin{array}{lr}\text { Units in process at the beginning of the month } & 2,000 \\\text { Units in process at the end of the month } & 4,000 \\\text { Units started during the month } & 30,000\end{array}$ Materials are added at the beginning of the process.
Beginning and ending units were 60 percent converted. How many equivalent units for materials would there be using the FIFO method?

• A)36,000 units
• B)34,000 units
• C)30,000 units
• D)29,200 units

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Definitions:

Cement And Concrete

A specific construction material where cement, a powdery substance, is mixed with water, sand, and gravel to create concrete, a solid, durable building material.

Limestone

A sedimentary rock mainly composed of calcium carbonate, often formed from marine organisms.

Quartz Sandstone

Sandstone composed mostly of quartz grains.

Phosphate

A salt or ester of phosphoric acid, often used in fertilizers due to its role in plant energy transfer.