The Assembly Department of Smart Computers Had a Beginning Inventory

question 7

Multiple Choice

The Assembly Department of Smart Computers had a beginning inventory of 5,000 units. During November, it assembled 2,000 units and transferred them to the Packaging Department. It incurred $250,000 in direct materials and $75,000 in conversion costs. The ending inventory in November was 3,000 units which were 100% and 60% complete with respect to materials and conversion costs, respectively. Calculate the total equivalent units of production for conversion costs for November.

• A)2,000 units
• B)5,000 units
• C)3,800 units
• D)1,800 units

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Definitions:

Mollusk Group

A diverse group of invertebrate animals that includes snails, clams, squids, and octopuses, characterized by a soft body that is often protected by a hard shell.

Club Fungi

Fungi that produce spores on club-shaped structures during sexual reproduction.

Sexual Spores

Reproductive cells produced by sexual reproduction in fungi and some plants that can develop into a new individual.

Fruiting Bodies

The reproductive structures produced by fungi, where spores are formed and subsequently disperse for reproduction.