Gaba Corporation Uses the First-In, First-Out Method in Its Process

question 311

Multiple Choice

Gaba Corporation uses the first-in, first-out method in its process costing system. The Grinding Department started the month with 18,800 units in its beginning work in process inventory that were 60% complete with respect to conversion costs. An additional 78,000 units were transferred in from the prior department during the month to begin processing in the Grinding Department. During the month 88,000 units were completed in the Grinding Department and transferred to the next processing department. There were 8,800 units in the ending work in process inventory of the Grinding Department that were 10% complete with respect to conversion costs. What were the equivalent units of production for conversion costs in the Grinding Department for the month?

• A) 88,880
• B) 77,600
• C) 68,000
• D) 88,000

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Definitions:

Reflex Hammer

A medical instrument used by practitioners to test deep tendon reflexes, aiding in the assessment of nervous system function.

Golgi Tendon Reflex

A protective reflex mechanism that prevents muscles from contracting excessively by inhibiting the muscle contraction when the tendon is under a high tension.

Painful Stimuli

External or internal factors that cause pain sensation, triggering a response from the nervous system.

Withdrawal Reflex

An automatic response to a painful stimulus that involves the immediate removal of the body part from the source of pain.