(Appendix 4A)Ebis Company Uses the FIFO Method in Its Process

question 28

Multiple Choice

(Appendix 4A) Ebis Company uses the FIFO method in its process costing system.The first processing department,the Welding Department,started the month with 13,000 units in its beginning work-in-process inventory; 10% of the units were complete with respect to conversion costs.The conversion cost in this beginning work-in-process inventory was $12,610.An additional 89,000 units were started into production during the month.There were 22,000 units in the ending work-in-process inventory of the Welding Department; 30% of these units were complete with respect to conversion costs.A total of $806,085 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month on the department's production report? (Round off to three decimal places.)

• A) $8.026.
• B) $9.700.
• C) $9.057.
• D) $9.450.

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Definitions:

Opportunist Robbers

Criminals who commit robbery and theft by taking advantage of immediate opportunities without premeditation.

Professional Robbers

Individuals who engage in robbery as a planned, long-term activity and consider it their primary occupation.

Alcoholic Robbers

Individuals who commit theft or robbery under the influence of alcohol or whose criminal behavior is largely driven by alcohol addiction.

Intraracial

Pertaining to relationships or interactions that occur within the same race.