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Salmon Manufacturing Company Uses a Process Costing System

question 38

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Salmon Manufacturing Company uses a process costing system. Direct materials are added at the beginning of the process. During January, Department Q had a beginning inventory of 2,000 units, 25% complete for conversion costs. During the month 14,000 units were started and there were 1,000 units in ending inventory, 60% complete for conversion costs.
Using weighted average process costing, the equivalent units for conversion costs for the month were:

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Definitions:

Electrophilic Iodination

A chemical reaction involving the addition of iodine to a substrate via an electrophilic attack.

Aromatic Ring

A stable, planar ring of carbon atoms interconnected by alternating single and double bonds, exhibiting delocalized π-electron cloud.

HNO3

Nitric acid, a highly corrosive and toxic strong acid used in the production of fertilizers, explosives, and in the production of other chemicals.

Reactivity

The inclination of a material to participate in chemical changes, alone or in combination with other elements, leading to the liberation of energy.

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