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 technique of teaching that involves the use of positive reinforcement and disciplinary actions for conduct.

Response Generalization

The process whereby a behavior, once learned in response to a specific stimulus, is performed in the presence of other, similar stimuli.

Primary Reinforcer

A stimulus that satisfies a basic biological need, such as food, water, or sleep, and is innately rewarding.

Observational Learning

is a form of learning that occurs through watching the behaviors of others and the consequences of those behaviors, also known as modeling or social learning.