The May Corporation Uses a Process System

question 150

Multiple Choice

The May Corporation uses a process system. During the current period, 2700 units were started and 1600 units were completed and transferred out. Ending units were 60% complete for materials and 45% complete for conversion costs. Direct materials costs added were $32,100 and conversion costs added were $35,800. There was no beginning WIP Inventory and conversion costs are added evenly throughout the process. At the end of the period, what are the total equivalent units for conversion costs?

• A)2260
• B)1100
• C)1600
• D)2095

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Definitions:

Peritoneal Cavity

An enclosed body space within the abdomen, lined by the peritoneum, containing organs and fluid.

Mesentery

A fold of tissue that attaches organs to the body wall, supplying them with blood vessels and nerves.

Directional Terms

Terms used to describe the location of one body part in relation to another, often used in anatomy and medicine.

Inferior

Pertains to a lower position or location in the body.