Department B Had 3,000 Units in Work in Process That

question 91

Multiple Choice

Department B had 3,000 units in Work in Process that were 25% completed at the beginning of the period at a cost of $12,500. 13,700 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 1,700 units were 95% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for materials if the first-in, first-out method is used to cost inventories was:

• A) 16,700
• B) 12,000
• C) 1,700
• D) 13,700

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Definitions:

Sleep deprivation

A condition resulting from inadequate quantity or quality of sleep, which can affect cognitive function, mood, and physical health.

Wake up

The act of emerging from sleep to a state of consciousness.

Feel rested

The sensation of having regained energy and alertness after resting or sleeping, often associated with physical and mental well-being.

Obstructive sleep apnea

A disorder where breathing repeatedly stops and starts during sleep due to throat muscles intermittently relaxing and blocking the airway.