Quinn Corporation Produces a Product That Passes Through Two Processes $\quad$

question 21

Multiple Choice

Quinn Corporation produces a product that passes through two processes. During October, the first department transferred 20,000 units to the second department. The cost of the units transferred was $60,000. Materials are added uniformly in the second process. The following information is provided about the second department’s operations during October:
Units, beginning work in process (1/3 complete) $\quad$$\quad$$\quad$ 6,000
Units, ending work in process ( $1 / 2$ complete) $\quad$$\quad$ 4,000
-Refer to the figure.What would be the equivalent units for those transferred in from the prior department using FIFO?

• A)10,000 units
• B)20,000 units
• C)22,000 units
• D)26,000 units

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