Loganbery Corporation Produces a Product That Passes Through Two Processes $1 / 3$

question 53

Multiple Choice

Loganbery Corporation produces a product that passes through two processes. During January, the first department transferred 20,000 units to the second department. The cost of the units transferred was $60,000. Materials are added uniformly in the second process. The following information is provided about the first department's operations during January: Units, beginning work in process ( $1 / 3$ complete) $\quad 6,000$
Units, ending work in process ( $1 / 2$ complete) $\quad 4,000$ The equivalent units for conversion using FIFO would be

• A)10,000 units.
• B)12,000 units.
• C)26,000 units.
• D)22,000 units.

---

Definitions:

Family Function

The way a family works to meet the needs of its members. Children need families to provide basic material necessities, to encourage learning, to help them develop self-respect, to nurture friendships, and to foster harmony and stability.

Nutritional Habits

Patterns or routines of eating that affect an individual's health, often determined by choices and preferences regarding food.

Hormonal Surges

Rapid increases in hormone levels, which can affect mood, growth, metabolism, and sexual function among other bodily processes.

Secondary Sex Characteristics

Physical traits that are not directly involved in reproduction but that indicate sexual maturity, such as a man’s beard and a woman’s breasts.