Answer the Following Question(s)using the Information Below

question 49

Multiple Choice

Answer the following question(s) using the information below:
Hawk Ltd.uses process costing in its Fabricating Department.At the beginning of October, it had 12,000 units in beginning work-in-process that were 40% complete with respect to conversion.During October it put 87,000 units into production and completed 89,000 good units.At October 31, there were 3,000 units in ending work-in-process that were 70% complete with respect to conversion.Direct materials are added at the beginning of the process.Inspection occurs at the end of the process and normal spoilage is 6% of good output.Costs related to the beginning inventory were $36,800 for direct materials and $28,600 for conversion costs.During the month, the company issued $280,000 of direct materials and incurred $599,400 of conversion costs.
-Assuming Hawk uses the FIFO method of process costing, the equivalent units for direct materials and conversion costs respectively for October are

• A)87,000 units; 93,300 units.
• B)87,000 units; 94,200 units.
• C)80,000 units; 86,300 units.
• D)87,000 units; 90,900 units.
• E)99,000 units; 94,200 units.

---

Definitions:

Dishonest Coworker

A colleague who lacks integrity and honesty, possibly engaging in deception or fraud in the workplace.

Cognitive Dissonance

The mental discomfort experienced by an individual who holds two or more contradictory beliefs, ideas, or values at the same time.

World-Will-End

A concept often associated with apocalyptic beliefs regarding the ultimate fate of the world.

Attitude Change

Attitude change involves a shift in a person's feelings, beliefs, or positions regarding an idea, object, or person, often as a result of persuasion, new information, or personal reflection.