Solis Company Uses the FIFO Method to Compute Equivalent Units

question 48

Multiple Choice

Solis Company uses the FIFO method to compute equivalent units. It has 4,000 units in beginning work in process, 20% complete as to conversion costs and 50% complete as to materials costs, 66,000 units started, and 6,000 units in ending work in process, 30% complete as to conversion costs, and 80% complete as to materials cost. How much are the equivalent units for materials under the FIFO method?

• A) 66,800
• B) 66,000
• C) 68,800
• D) 70,000

---

Definitions:

Operant Conditioning

A learning process in which the strength of a behavior is modified by reinforcement or punishment.

Voluntary Behavior

Actions performed by an individual that are done by choice, with conscious control.

Cognitive Learning

The process of acquiring new understanding, knowledge, behaviors, skills, values, attitudes, and preferences through thinking and problem-solving.

Neurophysiological Learning

The process of forming and strengthening neural connections in the brain as a result of learning and experience.