If There Are No Units in Process at the Beginning

question 40

Multiple Choice

If there are no units in process at the beginning of the period then

• A) the company must be using a job order cost system.
• B) only one computation of equivalent units of production will be necessary.
• C) the units started into production will equal the number of units transferred out.
• D) the units to be accounted for will equal the units transferred out and the units in process at the end of the period.

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Definitions:

Motivational Strategy

Techniques or plans designed to inspire individuals or groups to achieve a goal or perform at their best.

Expectancy Theory

A theory of motivation that states an individual's willingness to exert a high level of effort is based upon their expectation that it will lead to desired performance goals.

Frederick Herzberg

An American psychologist best known for developing the Motivation-Hygiene Theory, which suggests that certain factors in the workplace lead to job satisfaction, while a separate set of factors cause dissatisfaction.

Working Conditions

The environment and circumstances under which employees complete their job tasks, including physical space, hours, and social aspects.