Gantner Company Had the Following Department Information About Physical Units

question 102

Multiple Choice

Gantner Company had the following department information about physical units and percentage of completion: $$\begin{array} { l c } & \text { Phvsical Units } \\\text { Work in process, May } 1(60 \%) & 60,000 \\\text { Completed and transferred out } & 150,000 \\\text { Work in process. May } 31(40 \%) & 50,000\end{array}$$ If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May?

• A)210,000.
• B)200,000.
• C)194,000.
• D)170,000.

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Definitions:

Ingratiation

A psychological technique aimed at making oneself more likable to others through flattery, favors, or compliance to their wishes.

Compliment

A polite expression of praise or admiration.

Favor

An act of kindness beyond what is due or usual.

Strong Points

The aspects or characteristics of something or someone that provide an advantage or superior capability.