Rollins Manufacturing
Rollins Manufacturing Uses Process Costing -If Rollins Uses the First-In,first-Out (FIFO)method,how Many Total Equivalent Units

question 47

Multiple Choice

Rollins Manufacturing
Rollins Manufacturing uses process costing. The following information was available for the current year:

$\begin{array}{lrr}\text { Number of units in beginning work-in-process inventory } & 4000 & \text { (30\% complete) } \\\text { Number of units started in the current period } & 35000 & \\\text { Number of units in ending work-in-process inventory } & 3000 & \text { (80\% complete) }\end{array}$


-If Rollins uses the first-in,first-out (FIFO) method,how many total equivalent units were completed in the current period?

• A) 37 200 equivalent units
• B) 35 600 equivalent units
• C) 41 200 equivalent units
• D) 35 400 equivalent units

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Definitions:

Operant Conditioning

A method of learning that employs rewards and punishments for behavior, where an association is made between a behavior and a consequence for that behavior.

Gestation

The period of development from the fertilization of an ovum until birth in pregnant mammals, including humans.

Dishabituation

The renewal of attention to a stimulus following a change, after initial habituation (or decreased response) to the same or similar stimuli.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired: a response which is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.