Department M Had 2,000 Units 40% Completed in Process at the Beginning

question 180

Multiple Choice

Department M had 2,000 units 40% completed in process at the beginning of June, 12,000 units completed during June, and 1,200 units 25% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories?

• A) 11,500 units
• B) 11,200 units
• C) 15,200 units
• D) 10,000 units

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Definitions:

Eruption Column

A vertical column of volcanic ash and gas ejected into the atmosphere during a volcanic eruption.

Volcanic Dome

A rounded volcanic feature created by slow-moving or viscous magma that piles up near a vent instead of flowing away.

Vesuvius

A well-known active volcano located on the Gulf of Naples in Campania, Italy, famous for its eruption in AD 79 that destroyed the Roman cities of Pompeii and Herculaneum.

Pyroclastic Flows

Fast-moving currents of hot gas and volcanic materials that flow down the slopes of a volcano during an eruption.