Chicotti Company Has 6,000 Units in Beginning Work in Process

question 111

Multiple Choice

Chicotti Company has 6,000 units in beginning work in process, 30% complete as to conversion costs, 75,000 units transferred out to finished goods, and 2,000 units in ending work in process 20% complete as to conversion costs. The beginning and ending inventory is fully complete as to materials costs. How much are equivalent units for conversion costs if the FIFO method is used?

• A) 75,400
• B) 79,600
• C) 71,000
• D) 73,600

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Definitions:

Inspiratory Capacity

The maximum amount of air a person can inhale after a normal exhalation, measuring lung function.

Vital Capacity

The greatest volume of air that can be forcefully exhaled from the lungs following a maximal inhalation, utilized to evaluate the condition of the respiratory system.

Prime Mover

The muscle or group of muscles primarily responsible for generating a specific movement.

Inspiration

The process of taking air into the lungs, a vital part of breathing.