Use the Following Information for the Next 3 Questions

question 64

Multiple Choice

Use the following information for the next 3 questions.
Salmon Manufacturing Company uses a process costing system. Direct materials are added at the beginning of the process. During January, Department Q had a beginning inventory of 2,000 units, 25% complete for conversion costs. During the month 14,000 units were started and there were 1,000 units in ending inventory, 60% complete for conversion costs.
-Using FIFO process costing, the equivalent units for direct materials for the month were

• A) 13,600
• B) 14,000
• C) 16,000
• D) 15,600

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Definitions:

Baddeley and Hitch

Psychologists who proposed the model of working memory, describing it as consisting of multiple components including the central executive, phonological loop, and visuospatial sketchpad.

Working Memory

A cognitive system responsible for temporarily holding and manipulating information needed for complex tasks such as learning, reasoning, and comprehension.

Sensory Recorder

A hypothetical or metaphoric device that captures and stores sensory experiences exactly as they are perceived.

Retrograde Amnesia

A form of amnesia where individuals lose memories for events that occurred before a specific event, often a brain injury or trauma.