The Following Production Data Were Taken from the Records of the Finishing

question 89

Multiple Choice

The following production data were taken from the records of the Finishing Department for June:​​ Determine the number of equivalent units of production in the June 30, Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories. The completion percentage of 25% applies to both direct materials and conversion costs.

• A) 575 units
• B) 200 units
• C) 1,000 units
• D) 300 units

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Definitions:

Resistor Voltage

The voltage drop across a resistor, determined by the current flowing through it and its resistance, according to Ohm's Law.

Power Factor

A measure of how effectively electrical power is converted into useful work output, with a value ranging from 0 to 1, where 1 indicates maximum efficiency.

Parallel Circuit

An electrical circuit in which components are connected in parallel, resulting in the same voltage across each component but possibly different currents through each.

Inductive Reactance

The resistance offered by an inductor to the flow of alternating current, measured in ohms.