The Swivel Chair Company Manufacturers a Standard Recliner

question 115

Multiple Choice

The Swivel Chair Company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 155,000 chairs. During the month, the firm completed 185,000 chairs and transferred them to the Finishing Department. The firm ended the month with 18,000 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle. Weighted-average costing is used by Swivel. What were the equivalent units for conversion costs for February if the beginning inventory was 70% complete as to conversion costs and the ending inventory was 45% complete as to conversion costs?

• A) 193,100
• B) 163,100
• C) 185,000
• D) 171,200

---

Definitions:

Cognitive Development

The process of growth and change in intellectual capabilities, including thinking, reasoning, problem-solving, and understanding complex concepts.

Piaget

Refers to Jean Piaget, a Swiss developmental psychologist best known for his theory of cognitive development in children.

Sensorimotor Stage

The first of the four stages in Piaget's theory of cognitive development, occurring from birth to about two years old, where infants learn about the world through their senses and motor activities.

Wernicke's Aphasia

A neurological disorder characterized by difficulty understanding spoken language and producing coherent speech, typically resulting from damage to Wernicke's area in the brain.