The Ending Work in Process Inventory in the Mixing Department

question 50

Multiple Choice

The ending Work in Process inventory in the mixing department contains 650 units that are 58% complete with respect to labor costs. How many equivalent units are in the ending inventory?

• A)377 units.
• B)650 units.
• C)273 units.
• D)560 units.

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Definitions:

Theoretical Size

The ideal, nominal size of a part or feature as defined in drawings, before tolerances are applied.

Limits

In engineering and manufacturing, limits refer to the maximum and minimum dimensions a part can have to be considered acceptable.

Allowance

The intentional difference in dimensions between mating parts to ensure a proper fit.

Basic Hole System

A hole basis system of fits in manufacturing where the hole is the component with the basic size, and the shafts are adjusted for different fits.