A Department Adds Raw Materials to a Process at the Beginning

question 131

Multiple Choice

A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January there were no units in the beginning work in process inventory; 90000 units were started into production in January; and there were 20000 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January?

• A) 98000 equivalent units.
• B) 82000 equivalent units.
• C) 70000 equivalent units.
• D) 90000 equivalent units.

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Definitions:

Cultural Evolution

The dynamic process through which cultures change and develop over time through mechanisms such as innovation, diffusion, and adaptation.

Primitive Nonanimated State

A theoretical concept referring to the earliest forms of life or societal organization, devoid of complex structures or consciousness.

Endemic Warfare

Small-scale, recurrent, and typically ritualized conflict among local groups or communities, often for resources, territory, or prestige.

Deforestation

The removal of a forest or stand of trees from land which is then converted to a non-forest use.