The Following Information Was Obtained from the Records of the First

question 14

Multiple Choice

The following information was obtained from the records of the first processing department of Keith Manufacturing Company for the month of February. The company uses the FIFO method in its process costing system.
$\begin{array}{|l|r|r|}\hline & \text { Number of Units } & \begin{array}{r}\text { Labour and overhead } \\\text { percentage complete }\end{array} \\\hline \begin{array}{l}\text { Work in process inventory, } \\\text { February 1 }\end{array} & 15,000 & 30 \% \\\hline \begin{array}{l}\text { Started in assembly during } \\\text { the month }\end{array} & 60,000 & \\\hline \begin{array}{l}\text { Work in process inventory, } \\\text { February 28 }\end{array} & 20,000 & 20 \% \\\hline\end{array}$

All materials are added at the beginning of the manufacturing process.

- What are the equivalent units of production for material for the month?

• A) 50,000 units.
• B) 60,000 units.
• C) 54,500 units.
• D) 75,000 units.

---

Definitions:

Physical Punishments

Disciplinary methods involving physical pain or discomfort as a response to undesirable behavior.

Branding

The process of creating a unique image, name, and identity for a product or service in the consumer's mind through marketing and distinctive design.

Nineteenth Century

The period from 1801 to 1900, characterized by industrialization, colonial expansion, and cultural changes.

Prison

A facility in which individuals who have been convicted of crimes are confined as a form of punishment and rehabilitation.