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

question 67

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. The equivalent units of production for conversion costs for June were

• A) 48,000 equivalent units.
• B) 56,400 equivalent units.
• C) 54,000 equivalent units.
• D) 60,000 equivalent units.

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Definitions:

Collective Efficacy

Shared beliefs that a team can successfully perform a given task.

Team Cohesiveness

The extent to which members of a group are bonded, leading to a strong sense of solidarity and commitment towards collective goals.

Team Goal Setting

The process of establishing objectives within a team to direct members toward a common purpose or outcome.

Collective Efficacy

A group's shared belief in its conjoint capabilities to organize and execute the courses of action required to produce given levels of attainment.