The Assembly Department Shows the Following Information How Many Total Units Are to Be Accounted for by }}\\
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question 192

Multiple Choice

The Assembly Department shows the following information: $\begin{array}{lr}&\underline{\text { Units }}\\\text { Beginning Work in Process } & 20,000 \\\text { Ending Work in Process } & 65,000 \\\text { Total units to be accounted for } & 31,000\end{array}$ How many total units are to be accounted for by the Assembly Department?

• A) 96000.
• B) 65000.
• C) 85000.
• D) 76000.

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Definitions:

Budgeting Formulas

Mathematical expressions or equations used to calculate, allocate, and manage financial resources over a specific period.

Direct Materials

Materials that become an integral part of a finished product and whose costs can be conveniently traced to it.

Units

A measure or quantity chosen as a standard to express the size, amount, or dimension of something.

Flexible Budget

A budget model that modifies its allocations to reflect changes in operational activity levels, improving accuracy in financial planning and performance evaluation.