Use the Following Information for the Next 2 Questions

question 123

Multiple Choice

Use the following information for the next 2 questions.
Assume there were 6,000 units in beginning work in process, 60% complete. 20,000 units were completed during the month. Ending work in process is 40% complete, which is equivalent to 3,200 units for conversion costs. Materials are added at the beginning of the process. The FIFO method is used.
-The number of equivalent units of conversion costs is

• A) 23,200
• B) 17,680
• C) 19,600
• D) 21,280

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Definitions:

Every 4 Hours

A directive in medical prescriptions indicating that medication should be taken or an action should be performed six times a day, equidistantly spaced.

Every Hour

A measurement of time, referring to the occurrence of something at intervals of sixty minutes.

Every 30 Minutes

A time frequency indicating an event or action occurs half-hourly.

Intraoperative Phase

The period during a surgical procedure, from the time the surgery begins until the patient is transferred to the recovery area.