Assume a Company's Beginning Work in Process Consists of 20,000 $\text { Transferred In\quad Materials\quad Conversion Costs }$

question 23

Short Answer

Assume a company's beginning work in process consists of 20,000 units, 40% complete. Materials are added at the beginning of the process. During the month, 90,000 units are transferred in. The ending work in process consists of 10,000 units, 50% complete. Under the standard cost method, the equivalent units of production are: $\text { Transferred In\quad Materials\quad Conversion Costs }$
a) $\quad90,000 \quad\quad\quad {90,000} \quad\quad\quad {97,000}$
b) $\begin{array}{lll}110,000 \quad\quad& 100,000 \quad\quad& 105,000\end{array}$
c) $\quad110,000 \quad\quad\quad 92,000 \quad\quad 105,000$
d) $\quad90,000 \quad\quad\quad 100,000 \quad\quad 105,000$

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Definitions:

Lessor

The party who owns a property or asset and leases it out to another party, known as the lessee, under a lease agreement.

Express Warranty

An explicit guarantee made by the seller regarding the quality, condition, or performance of a product.

Formal Words

Specific language required or recognized by law to create a binding agreement or to perform a legal act.

Guarantee

A formal assurance or promise, often in writing, that certain conditions will be fulfilled, including the quality or durability of a product or the completion of an obligation.