Oxyrom Company Uses the FIFO Method in Its Process Costing

question 61

Multiple Choice

Oxyrom Company uses the FIFO method in its process costing system.Operating data for the Brazing Department for the month of November appear below:
$\begin{array}{|l|r|r|}\hline & \text { Units } & \text { Percentage complete } \\\hline \begin{array}{l}\text { Beginning work in process } \\\text { inventory }\end{array} & 3,800 & 20 \% \\\hline \begin{array}{l}\text { Transferred in from the } \\\text { prior department during }\end{array} & 46,700 & \\\text { November }\\\hline\text { Completed and transferred }& 43,200 \\ \text { to the next department } \\\text { during November } & \\\hline \text { Ending work in process } & 7,300 & 80 \%\\\text { inventory } \\ \hline\end{array}$
What were the equivalent units of production for conversion costs in the Brazing Department for November?

• A) 49,040 units.
• B) 50,200 units.
• C) 43,200 units.
• D) 48,280 units.

---

Definitions:

Civil Rights Activists

Individuals or groups who advocate for the protection and expansion of rights and equality for all under the law, often focusing on ending discrimination based on race, gender, sexual orientation, or other factors.

James Baldwin

An acclaimed American writer and social critic known for his essays, novels, and plays that explore themes of race, sexuality, and class in mid-20th century America.

Roe V. Wade

The 1973 U.S. Supreme Court decision that recognized a woman’s legal right to an abortion under the U.S. Constitution.

Environmental Movement

A social and political movement focused on advocating for the protection of the environment and addressing issues such as pollution and climate change.