In the Month of June, a Department Had 12,000 Units

question 74

Multiple Choice

In the month of June, a department had 12,000 units in beginning work in process that were 70% complete. During June, 48,000 units were transferred into production from another department. At the end of June there were 6,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. How many units were transferred out of the process in June?

• A) 48,000 units.
• B) 42,000 units.
• C) 54,000 units.
• D) 60,000 units.

---

Definitions:

Race

A social construct used to categorize humans into large and distinct populations based on heritable physical traits, shared ancestry, or historical affiliations.

Multicultural Counseling Competencies

The knowledge, skills, and attitudes required to provide effective, respectful, and sensitive mental health services to clients from diverse cultural backgrounds.

Ethnocentric Attitudes

Viewing one's own cultural group as superior or using one's own cultural standards to judge those of other groups, often leading to prejudice and discrimination.

Culturally Diverse Populations

Groups of people with varied ethnic, racial, linguistic, or cultural backgrounds making up a community or society.