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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Definitions:

Change Blindness

A phenomenon where a person fails to notice significant changes in a visual scene, indicating limitations in attention and perception.

Cocktail Party Effect

The brain's ability to focus one's auditory attention on a particular stimulus while filtering out a range of other stimuli, as when focusing on a single conversation in a noisy environment.

Visual Action Track

A brain mechanism specialized for processing visual information related to movement and guiding physical actions in response.

Visual Perception Track

The cognitive process that interprets and organizes visual information from the environment.