A Process with No Beginning Work in Process, Completed and Transferred

question 21

Multiple Choice

A process with no beginning Work in Process, completed and transferred out 12,000 units during a period and had 1,000 units in the ending Work in Process that were 30% complete.Materials are added at the beginning of the process and conversion costs are added equally throughout the process.How much is the equivalent units of production for the period for conversion costs if the weighted-average method is used?

• A)13,000 equivalent units
• B)11,000 equivalent units
• C)12,000 equivalent units
• D)12,300 equivalent units

---

Definitions:

Actual Harm

Actual harm refers to real, concrete damage or injury that has occurred, as opposed to potential or theoretical harm.

Standard of Care

The level of performance expected of a professional or organization in carrying out their duties, aimed at preventing harm to others.

Actual Cause

refers to the true reason an event occurred, often used in legal contexts to establish a direct link between an action and its effect.

Proximate Cause

A legal concept that refers to the primary cause of an injury or damage in tort law, without which the injury or damage would not have occurred.