Carson Company Uses the FIFO Method in Its Process Costing

question 29

Multiple Choice

Carson Company uses the FIFO method in its process costing system.The Assembly Department started the month with 6,000 units in its beginning work-in-process inventory; 20% of the units were complete with respect to conversion costs.An additional 74,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department.Of the 8,000 units in the ending work-in-process inventory of the Assembly Department,60% were complete with respect to conversion costs.
What were the equivalent units of production for conversion costs in the Assembly Department for the month?

• A) 72,000 units.
• B) 75,600 units.
• C) 76,000 units.
• D) 76,800 units.

---

Definitions:

Health Problems

Various conditions or diseases that negatively impact an individual's physical or mental well-being.

Healthcare Team

A group of health professionals who work together to provide care and treatment to patients.

Full-Spectrum Nursing

encompasses all aspects of nursing care, from clinical to emotional, across all patient populations and health care settings.

Diabetes

A chronic condition characterized by high levels of sugar in the blood, due to the body's inability to produce or use insulin effectively.