Department R Had 5,000 Units in Work in Process That

question 52

Multiple Choice

Department R had 5,000 units in work in process that were 75% completed as to labor and overhead at the beginning of the period, 30,000 units of direct materials were added during the period, 32,000 units were completed during the period, and 3,000 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was:

• A) 32,450
• B) 29,450
• C) 31,950
• D) 26,000

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Definitions:

Ideological Reasoning

Thinking that is heavily influenced by a set system of beliefs or ideals.

Legal Principle

Fundamental guideline or established norm accepted within a legal system as a basis for decision-making.

Ideological Reasoning

The process of forming judgments and decision-making based on a set of beliefs or ideologies.

Prosecuting Attorney

A legal representative who brings charges against a suspect in a court of law and tries to prove the case against them.