Department R Had 5,000 Units in Work in Process That

question 52

Multiple Choice

Department R had 5,000 units in work in process that were 75% completed as to labor and overhead at the beginning of the period, 30,000 units of direct materials were added during the period, 32,000 units were completed during the period, and 3,000 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was:

• A) 32,450
• B) 29,450
• C) 31,950
• D) 26,000

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Definitions:

Mental Conflicts

Internal struggles that occur when incompatible demands, desires, or impulses compete for a person's attention.

Phenomenological Approach

A method in psychology that focuses on the study of consciousness and the objects of direct experience through the viewpoint of the experiencing person.

Humanistic

A psychological perspective that emphasizes the study of the whole person and the uniqueness of each individual's experience.

Cross-Cultural

Pertaining to or comparing the cultural norms, values, and practices of different societies or groups within societies.