Use the following information for the next 10 questions.
Zuniga, Inc. uses a process costing system. During May, 1,200 units were transferred into Department 2 at a cost of $38,040. Direct materials are added at the beginning of the process. Additionally: 
-Using the FIFO method, the cost of the beginning work in process units transferred out was
Definitions:
Psychodynamic Theories
A group of theories in psychology that emphasize the influence of the unconscious mind and childhood experiences on behavior.
Humanist Theories
A group of psychological theories that emphasize individual choice and growth, viewing humans as inherently good and driven by the need to fulfill their potential.
Parents
The caregivers of a child who are responsible for the child's upbringing, education, and welfare, typically consisting of a mother and a father.
Peers
Individuals who are equals within a specific context, such as age, rank, or status.
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