The Swivel Chair Company Manufacturers a Standard Recliner

question 106

Multiple Choice

The Swivel Chair Company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 147,000 chairs. During the month, the firm completed 180,000 chairs and transferred them to the Finishing Department. The firm ended the month with 21,000 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle. Weighted-average costing is used by Swivel. How many chairs were in inventory at the beginning of the month? Conversion costs are incurred uniformly over the production cycle.

• A) 42,000 chairs
• B) 21,000 chairs
• C) 39,900 chairs
• D) 54,000 chairs

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Definitions:

Vein

A blood vessel carrying blood toward the heart after receiving it from a venule.

Dark Red Blood

Indicates oxygen-depleted blood, often associated with venous blood or certain conditions causing altered blood coloration.

Spurts

Sudden and rapid bursts of growth, energy, activity, or the flow of a liquid.

Postmortem Examination

A postmortem examination, also known as an autopsy, is a detailed medical examination of a body after death to determine the cause and manner of death and to evaluate any disease or injury that may be present.