Department K Had 3,000 Units 45% Completed in Process at the Beginning

question 168

Multiple Choice

Department K had 3,000 units 45% completed in process at the beginning of the period, 17,000 units completed during the period, and 1,200 units 40% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost.

• A) 18,350
• B) 16,310
• C) 15,650
• D) 16,130

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Definitions:

Appetite

The natural desire to satisfy a bodily need, especially for food.

Osteoporosis

A bone disease that occurs when the body loses too much bone, makes too little bone, or both, leading to fragile and easily breakable bones.

Diets

Planned and regulated food intake, often tailored for weight loss, health improvement, or medical conditions.

Self-starvation

An extreme reduction in food intake, often associated with psychological conditions such as anorexia nervosa.