Ely Company Had the Following Data for the Current Year

question 89

Multiple Choice

Ely Company had the following data for the current year:
$\begin{array}{llr} \text {Units in process at the begmning of the month } &4,000\\ \text { Units in process at the end of the month } &10,000\\ \text { Units started during the month} &40,000\end{array}$

Materials are added at the beginning of the process. Beginning work in process was 40 percent complete as to conversion. Ending work in process was 70 percent complete as to conversion.
-To find the unit cost of materials for a department using the FIFO method of process costing,by what figure would you divide the total cost of materials issued to the department during the year?

• A)units in process
• B)units started and completed
• C)total units manufactured
• D)equivalent units of output

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Definitions:

Viral Infection

The invasion and multiplication of virus particles within the body's cells, causing disease by damaging or killing cells, altering cellular function, or triggering immune responses.

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An accumulation of fluid in the tissues, causing swelling.

Inguinal Region

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Popliteal Lymph Nodes

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