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Reference: 04-11
the Following Data Relate to the Forming Department

question 22

Multiple Choice

Reference: 04-11
The following data relate to the Forming Department of Jimbob Co. for a recent month:  Number of  Units  Conversion Costs  (Percent Complete)   Beginning work in process inventory 9,00060% Units started into production 45,000 Units completed and transferred out 46,000 Ending work in process inventory 8,00025%\begin{array} { | l | l | l | } \hline & \begin{array} { l } \text { Number of } \\\text { Units }\end{array} & \begin{array} { l } \text { Conversion Costs } \\\text { (Percent Complete) }\end{array} \\\hline \text { Beginning work in process inventory } & 9,000 & 60 \% \\\hline \text { Units started into production } & 45,000 & - \\\hline \text { Units completed and transferred out } & 46,000 & - \\\hline \text { Ending work in process inventory } & 8,000 & 25 \% \\\hline\end{array} All materials are added prior to the beginning of work in the Forming Department.
-Assuming that Jimbob Co. uses the FIFO method, the equivalent units of production for conversion costs would be?

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