Marston Corporation Uses the FIFO Method in Its Process Costing

question 8

Multiple Choice

Marston Corporation uses the FIFO method in its process costing system.The equivalent units of production for March for conversion costs totaled 37,500 units.The beginning work in process inventory in March consisted of 15,000 units,60% complete with respect to conversion costs.The ending work in process inventory in March consisted of 10,000 units,75% complete with respect to conversion costs.The number of units started during the month was:

• A) 41,500 units
• B) 34,000 units
• C) 25,000 units
• D) 72,500 units

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Definitions:

Cognitive-behavioral Approach

A psychological methodology that combines cognitive and behavioral techniques to modify dysfunctional emotions, behaviors, and thoughts.

Hallucinatory Voices

Hearing voices or sounds that have no external source, often associated with psychological conditions like schizophrenia.

Breathing Techniques

Methods or exercises that involve consciously controlling the breath, used to improve psychological or physiological well-being.

Relaxation Techniques

Practices designed to reduce stress and anxiety, promoting physical and mental well-being.