Hanker Company Had the Following Department Data on Physical Units

question 52

Multiple Choice

Hanker Company had the following department data on physical units: $\begin{array}{lr}\text { Work in process, beginning } & 2,500 \\\text { Completed and transferred out } & 18,000 \\\text { Work in process, ending } & 2,000\end{array}$ Materials are added at the beginning of the process. What is the total number of equivalent units for materials if the FIFO method is used?

• A) 18,500
• B) 17,500
• C) 20,000
• D) 15,500

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Definitions:

Larynx

The larynx, also known as the voice box, is an organ in the top of the neck involved in breathing, producing sound, and protecting the trachea against food aspiration.

Vocal Cords

Paired bands of muscle tissue in the larynx that vibrate to produce sound for speech.

Alveoli

Tiny air sacs in the lungs where the exchange of oxygen and carbon dioxide takes place, essential for respiration.