Special Company Had the Following Department Information About Physical Units

question 57

Multiple Choice

Special Company had the following department information about physical units and percentage of completion: $\begin{array}{ll}&\text { Physical Units }\\\text { Work in process, May } 1(60 \%) & 36,000 \\\text { Completed and transferred out } & 85,000 \\\text { Work in process, May } 31(50 \%) & 30,000\end{array}$ Materials are added at the beginning of the production process.Conversion costs are added equally throughout production.What is the total number of equivalent units during May for conversion costs if the FIFO method is used?

• A)151,000
• B)100,000
• C)78,400
• D)129,400

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Definitions:

Orvieto Cathedral

A large 14th-century Roman Catholic cathedral located in Orvieto, Italy, noted for its stunning facade and significance in medieval architecture.

Silk Trade

An ancient network of trade routes that connected the East and West, significant for the exchange of silk, spices, and other goods, facilitating cultural exchanges.

Technical Effects

Refers to the specific visual or auditory effects achieved through the use of technology in art, film, theater, and other mediums to enhance the experience.

Fresco

Painting on lime plaster, either dry (dry fresco, or fresco secco) or wet (true, or buon, fresco). In the latter method, the pigments are mixed with water and become chemically bound to the freshly laid lime plaster. Also, a painting executed in either method.