Foreman Company Produces Calendars in a One- Department Process The Units Still in Process Are 100% Complete with Respect

question 12

Multiple Choice

Foreman Company produces calendars in a one- department process. The following information is available: $\begin{array}{ll}\text { Direct materials added } & \$ 30,000 \\\text { Direct labor } & \$ 20,700 \\\text { Factory overhead } & \$ 10,350\\\text { Work-in- process inventory, beginning }&-0-\\\text { Units started } & 15,000 \\\text { Units completed and transferred out } & 12,000 \\\text { Work-in- process inventory, ending } & 3,000\end{array}$ The units still in process are 100% complete with respect to direct materials and 60% complete with respect to conversion costs. The equivalent units for materials are:

• A) 15,000
• B) 13,800
• C) 3,000
• D) 12,000

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Definitions:

Malignant Hyperthermia

A severe reaction to certain anesthesia drugs, which is life-threatening and causes a rapid increase in body temperature and severe muscle contractions.

Anesthetic Agents

Substances used to induce anesthesia, typically causing a temporary loss of sensation or awareness.

Puncture-resistant Container

A type of secure container designed to safely dispose of needles, scalpels, and other sharp medical instruments.