In the Month of June a Department Had 20000 Units

question 107

Multiple Choice

In the month of June a department had 20000 units in beginning work in process that were 70% complete. During June 90000 units were transferred into production from another department. At the end of June there were 10000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process. The equivalent units of production for materials for June were

• A) 100000 equivalent units.
• B) 110000 equivalent units.
• C) 114000 equivalent units.
• D) 90000 equivalent units.

---

Definitions:

Maintenance of Membership

A union agreement clause requiring employees to maintain union membership for the duration of the employment contract.

Agency Shop

A workplace agreement where employees do not have to join the union, but must pay union dues since the union negotiates on behalf of all employees.

Closed Shop

A form of labor agreement in which a company agrees to hire and employ only members of a labor union.

Rand Formula

A labor union policy that mandates all workers in a bargaining unit to pay union dues, regardless of union membership, to ensure collective bargaining benefits for all.