A Department Adds Raw Materials to a Process at the Beginning

question 85

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 conversion costs for the month of January?

• A) 70000 equivalent units.
• B) 82000 equivalent units.
• C) 78000 equivalent units.
• D) 90000 equivalent units.

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Definitions:

Humanistic Counseling

A therapeutic approach emphasizing personal growth and self-actualization, viewing individuals as inherently good and capable of making rational choices.

Self-actualization

The realization or fulfillment of one's talents and potentialities, considered as a drive or need present in everyone.

Unconditional Positive Regard

A therapeutic approach that involves showing complete acceptance and support to clients irrespective of their actions or feelings.

Self Disclosure

The process by which individuals share personal, private information or feelings with others, often used in therapeutic and interpersonal contexts to build trust and intimacy.