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Rooftop Gutters Produces Polyurethane Gutters and Uses Process Costing  The following costs are available for April: \text { The following costs are available for April: }

question 14

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Rooftop Gutters produces polyurethane gutters and uses process costing.All materials are added at the start of the Forming Department process.The following information is available for units produced in the Forming Department for the month of April: Beginning Work in Process, in linear feet (20% complete with respect to conversion costs) 11,500Units started 42,000 Ending Work in Process, in linear feet(60% complete with respect to conversion costs)  9,000Units completed44,500\begin{array}{lll}\text {Beginning Work in Process, in linear feet }&\\\text {(20\% complete with respect to conversion costs) }&11,500\\\text {Units started }&42,000\\\text { Ending Work in Process, in linear feet}&\\\text {(60\% complete with respect to conversion costs) }&9,000\\\text {Units completed}&44,500\\\end{array}
 The following costs are available for April: \text { The following costs are available for April: }

 Material  Conversion Cost  Total Cost  Beginning Work in Process $11,600$8,540$20,140 Current cost 63,30021,40084,700 Total cost $74,900$29,940$104,840\begin{array}{lrrr}&\text { Material }&\text { Conversion Cost }&\text { Total Cost }\\\text { Beginning Work in Process } & \$ 11,600 & \$ 8,540 & \$ 20,140 \\\text { Current cost } & 63,300 & 21,400 & 84,700\\\text { Total cost }&\$74,900&\$29,940&\$104,840\end{array} What are the equivalent units for conversion costs for April in the Forming Department?

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Definitions:

Client Follow-up

The practice of maintaining contact with clients after services have concluded to assess their current status and address any emerging needs.

Termination Process

The concluding phase of a professional relationship or service, involving the completion of set goals and the planning for post-service continuity.

Follow-up

The process of checking the status of something or someone after an initial interaction or intervention to ensure continuity of care or service.

Single-subject Evaluation

A research design often used in the field of psychology and education to assess the effect of an intervention on an individual participant.

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