The Following Production Data Were Taken from the Records of the Finishing

question 148

Multiple Choice

The following production data were taken from the records of the Finishing Department for June: What is the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories?

• A) 68,000 units
• B) 70,400 units
• C) 66,200 units
• D) 4,200 units

---

Definitions:

EtherNet/IP Protocol

A communications protocol widely used in industrial applications for networking various devices, including PLCs and sensors, over Ethernet.

Control and Information Protocol

A network protocol used in industrial automation to manage and transfer control data and device information.

HART Communication Protocol

A communication protocol used for sending and receiving digital information across analog wires between smart devices and control or monitoring systems.

Smart Field Devices

Intelligent sensors and actuators capable of communication and data processing, used for monitoring and controlling processes in industries.