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:

Refreezing

The final stage in Lewin's change model where new behaviors or norms are solidified into an organization or individual's routines.

Personal Change

The process of undergoing transformation in one's personal characteristics, behaviors, or outlook, often aimed at improvement or growth.

Isolation

The state of being separated from others, which can be physical, social, or emotional.

James Brian Quinn

An influential thinker in management theory, particularly known for his work on strategic outsourcing and the evolution of enterprise.