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:

Per Capita Real GDP

An economic metric that measures the economic output of a country adjusted for inflation and divided by the total population.

Muffler

A device for reducing noise emitted by the exhaust of an internal combustion engine.

Real Estate

Property consisting of land and the buildings on it, along with its natural resources.

Economic Well-Being

The overall state of economic health and prosperity experienced by individuals or a community, often measured by factors like income, employment, and access to goods and services.