A Department Adds Raw Materials to a Process at the Beginning

question 131

Multiple Choice

A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January there were no units in the beginning work in process inventory; 90000 units were started into production in January; and there were 20000 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January?

• A) 98000 equivalent units.
• B) 82000 equivalent units.
• C) 70000 equivalent units.
• D) 90000 equivalent units.

---

Definitions:

Distance Perception

The ability to estimate the distance of objects from oneself, which is crucial for navigation and interaction with the environment.

Monocular Cues

Depth cues, such as interposition and linear perspective, available to either eye alone.

Retinal Images

The visual images formed on the retina of the eye, resulting from light rays reflecting off objects and entering the eye.

Perceived

Interpreted or understood in a particular way by an individual, often based on sensory input and personal experience.