The Wrapping Department's Output During the Period Consists of 21,000

question 91

Multiple Choice

The Wrapping Department's output during the period consists of 21,000 units completed and transferred out, and 900 units in ending work in process that were 75% complete as to materials and conversion costs. Beginning inventory was 1,200 units that were 30% complete as to materials and conversion costs. Under the FIFO method, what are the equivalent units of production for materials?

• A) 22,035
• B) 22,515
• C) 21,675
• D) 21,315

---

Definitions:

Infertility

The inability of a person to conceive a child naturally after one year of regular, unprotected sexual intercourse.

Conceive

Conceive means to form or devise a plan or idea in the mind.

One Year

A period of time that consists of 12 consecutive months.

Metabolism Decreases

The process by which the body’s ability to convert food and drink into energy slows down, typically as part of aging.