Twinnings Corporation Manufactures Scheduling Books $60 \%$ Complete for Conversion)
Started
Completed?
Units, Ending Work in Process

question 9

Multiple Choice

Twinnings Corporation manufactures Scheduling Books. There are two processes: printing and binding. The following information is given for the printing department for September. Units:
Units, beginning work in process 40,000 (20\% complete for materials, $60 \%$ complete for conversion)
Started
Completed?
Units, ending work in process $\quad 50,000 \quad$ (25\% complete for materials, $80 \%$ complete for conversion)
$\begin{array} { l l r r } \text { Costs: } & \text { Materials } & \text { Conversion } & \text { Total } \\ \text { beginning workin process } & \$ 6,080 & \$ 2,160 & \$ 8,240 \\ \text { current costs } & \$ 220,875 & \$ 30,600 & \$ 251,475 \\ \text { total costs } & \$ 226,955 & \$ 32,760 & \$ 259,715 \end{array}$ The company uses FIFO inventory assumption. What are the FIFO equivalent units for conversion?

• A)306,000
• B)340,000
• C)316,000
• D)300,000
• E)none of the above

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Definitions:

Clarity

The quality of being clear, understandable, and easy to perceive or comprehend.

Paragraphs Length

The extent of text contained in a paragraph, impacting readability and user engagement.

Tone

Refers to the overall attitude or character of a piece of writing or speech, which can influence the perception and receptiveness of the audience.

Redundancies

Unnecessary repetitions or overlaps in content, information, or employees within an organization, often leading to inefficiencies.