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

question 142

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. During the period, 30,000 units of direct materials were added, 32,000 units were completed, 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:

Totalitarianism

Totalitarianism is a political system where the state recognizes no limits to its authority and seeks to control every aspect of public and private life.

Authoritarianism

A system of government by and for a small number of elites that does not include representation of ordinary citizens.

Dictatorship

A form of government in which absolute power is concentrated in the hands of a single individual or a small group, often characterized by authoritarian control and lack of democratic processes.

Military Coup

The sudden overthrow of a government by a part of the state establishment – often the military – to replace the removed government with another, either civil or military.