(Appendix 6A)Carson Company Uses the FIFO Method in Its Process

question 98

Multiple Choice

(Appendix 6A) Carson Company uses the FIFO method in its process costing system.The Assembly Department started the month with 6,000 units in its beginning work-in-process inventory;20% of the units were complete with respect to conversion costs.An additional 74,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department.Of the 8,000 units in the ending work-in-process inventory of the Assembly Department,60% were complete with respect to conversion costs.
What were the equivalent units of production for conversion costs in the Assembly Department for the month?

• A) 72,000 units.
• B) 75,600 units.
• C) 76,000 units.
• D) 76,800 units.EU = 6,000 * .8 + 66,000 * 1 + 8,000 * .6 = 75,600 units

---

Definitions:

Stop and Think

A cognitive strategy encouraging individuals to pause and consider their actions or decisions carefully before proceeding.

ADHD Symptoms

Indicators of Attention Deficit Hyperactivity Disorder, often including difficulty maintaining attention, hyperactivity, and impulsive behavior.

Diagnosis

The process of identifying a disease or condition by examining the symptoms, medical history, and often through diagnostic tests.

Six Months

A developmental milestone where notable physical and cognitive changes occur in infants, such as beginning to sit up unassisted or recognizing familiar faces.