The Following Data Relate to the Blending Department of Tru-Colour

question 52

Multiple Choice

The following data relate to the Blending Department of Tru-Colour Paint Company for a recent month: $\begin{array} { | l | r | r | } \hline & \text { Number of Units } & \begin{array} { r } \text { Conversion costs } \\\text { percentage complete }\end{array} \\\hline \begin{array} { l } \text { Beginning work in process } \\\text { inventory }\end{array} & 9,000 & 60 \% \\\hline \begin{array} { l } \text { Units started into } \\\text { production }\end{array} & 45,000 & \\\hline \begin{array} { l } \text { Units completed and } \\\text { transferred out }\end{array} & 46,000 & \\\hline \begin{array} { l } \text { Ending work in process } \\\text { inventory }\end{array} & 8,000 & 25 \% \\\hline\end{array}$ All materials are added prior to the beginning of work in the Blending Department.




- Assuming that Tru-Colour Paint Company uses the FIFO method,what are the equivalent units of production for materials?

• A) 42,600 units.
• B) 45,000 units.
• C) 53,000 units.
• D) 46,000 units.

---

Definitions:

Overgeneralization

The cognitive error of applying a general rule too widely, often leading to incorrect conclusions or misapplications.

Distinguish Sounds

The ability to recognize or differentiate auditory stimuli.

Linguistic Label

A word or phrase used to identify or classify a particular concept, object, or phenomenon within language.

Glucose Metabolism

The process by which cells break down glucose to produce energy, involving glycogenesis, glycolysis, and the citric acid cycle.