The Length of the Tropical Year Is 365

question 32

Multiple Choice

The length of the tropical year is 365.24220 days, as compared to the length of 365.2425 days used by the Gregorian calendar. About how many years will it take for this difference to amount to 5 days? Round to the nearest year. ​

• A) 225 years
• B) 1,667 years
• C) 39,370 years
• D) 714 years
• E) 16,667 years

---

Definitions:

Equivalent Units

A concept in cost accounting used to allocate costs to partially completed goods, converting them into the amount of finished goods units that could have been produced with those costs.

Direct Materials

Materials in their unprocessed state that can be directly linked to the production of a particular item.

Equivalent Unit

A concept in cost accounting that converts the amount of work done on incomplete units of production to an equivalent number of fully completed units.

Conversion Costs

Costs incurred during the manufacturing process to convert raw materials into finished goods, composed of direct labor and manufacturing overhead.