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

question 59

Multiple Choice

Department A had 5,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period; 34,000 units of direct materials were added during the period; 31,000 units were completed during the period; and 2,000 units were 80% 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) 29,600
• B) 32,000
• C) 32,400
• D) 34,000

---

Definitions:

Time

The unending advancement of events and existence throughout past, present, and future seen as a collective entity.

Format Cells

The process of customizing the appearance of cells in a spreadsheet, including attributes like color, size, font, and number format.

Orientation

The direction or adjustment of page layout and content, often described as portrait (vertical) or landscape (horizontal).

Display Entry

Information shown on a screen or interface, pertaining to a specific item or record.