Materials Are Added at the Beginning of the Process

question 13

Multiple Choice

Materials are added at the beginning of the process. The beginning work in process is 30% complete. If the ending work in process is zero, the total equivalent units for direct materials for the period using FIFO are equal to:

• A) The units in beginning work in process
• B) The units started this period
• C) The units started plus 70% of the units in beginning work in process
• D) The units started and completed plus the beginning work in process

---

Definitions:

Projection

In psychology, a defense mechanism where an individual attributes their own unacceptable thoughts, feelings, and motives to someone else.

Common Biases

Prejudices or tendencies that influence judgment and decision-making in a non-objective way.

Impressions

The initial thoughts, feelings, or perceptions one forms about another person or entity based on limited information.

Attributing

The process of explaining the cause of behaviors or events, often associating them with particular factors or motives.