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

question 170

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 cost per unit for conversion?

• A)$0.90
• B)$0.11
• C)$0.66
• D)$0.10
• E)none of the above

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Definitions:

Rote Repetition

The process of memorizing information through continuous repetition without understanding the underlying meaning.

Massed Practice

A learning strategy involving intense, concentrated periods of study or practice, often without breaks, used to quickly master material or skills.

Large Sessions

Events or meetings that involve a significant number of participants, often used in the context of conferences, workshops, or seminars.

Quiet Place

A location with minimal noise that facilitates focus, relaxation, or meditation.