Use the Following Information for the Next 2 Questions

question 102

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 standard cost method is used.
-The number of units started this month is

• A) 20,000 units
• B) 22,000 units
• C) 28,000 units
• D) 15,280 units

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Definitions:

Material Items

Material items are physical objects that can be touched and owned, often used to fulfill needs or desires, including everything from personal belongings to commodities in trade.

Oldest-Old

Elderly adults (generally, those over age 85) who are dependent on others for almost everything, requiring supportive services such as nursing homes and hospital stays.

Infirm

Refers to a physical or mental weakness, often associated with aging or chronic illness, leading to reduced mobility or diminished health.

Cognitively Impaired

A term referring to individuals who have significant limitations in intellectual functioning and in adaptive behavior, which covers many everyday social and practical skills.