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

question 4

Multiple Choice

(Appendix 4A) Carson Company uses the FIFO method in its process costing system.The Assembly Department started the month with 6,000 units in its beginning work-in-process inventory; 20% of the units were complete with respect to conversion costs.An additional 74,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department.Of the 8,000 units in the ending work-in-process inventory of the Assembly Department,60% were complete with respect to conversion costs. What were the equivalent units of production for conversion costs in the Assembly Department for the month?

• A) 72,000 units.
• B) 75,600 units.
• C) 76,000 units.
• D) 76,800 units.

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Definitions:

Alternating Personalities

A manifestation of dissociative identity disorder where an individual exhibits two or more distinct identities or personality states, each with its own pattern of perceiving and interacting with the environment.

Avoidant Personality Disorder

A mental health condition characterized by a long-standing pattern of extreme shyness, feelings of inadequacy, and sensitivity to rejection or criticism, leading to social inhibition.

Social Rejection

The act of being deliberately excluded or ignored by other individuals or groups, often leading to feelings of loneliness and depression.

Lack of Guilt

The absence of feelings of responsibility or remorse for actions that could be considered wrong or harmful.