Stoltenberg Co Beginning Work-In-Process Inventory Is 30 Percent Complete as to Conversion

question 46

Multiple Choice

Stoltenberg Co. had the following information for the month of June: $\begin{array}{lr}\text { Work in process beginning inventory, June } 1 & 2,000 \text { units } \\\text { Units transferred in } & 16,000 \text { units } \\\text { Work in process ending inventory, June } 30 & 4,000 \text { units }\end{array}$ Beginning work-in-process inventory is 30 percent complete as to conversion. Ending work-in-process inventory is 50 percent complete as to conversion. Materials are added at the end of the process.
The equivalent units for conversion under the weighted average method are calculated to be:

• A) 12,000.
• B) 10,000.
• C) 14,000.
• D) 16,000.
• E) 18,000.

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Definitions:

Conceptus

The embryo and its associated membranes and structures from conception until development into a recognizable fetus.

Amniotic Sac

A sac that holds the embryo (and later fetus). Also called the bag of water.

Chorion

The embryo’s outermost membrane.

Blastocyst

A collection of about 100 human cells that develops from the zygote.