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

question 26

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 conversion costs?

• A) 42,600 units.
• B) 44,400 units.
• C) 46,000 units.
• D) 54,000 units.

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Definitions:

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Swelling or enlargement of the male breast.

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Stimulation of the oral area, including the lips and tongue, often used for sexual pleasure or soothing purposes.

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