The Following Data Relate to the Blending Department of Tru-Colour

question 26

Multiple Choice

The following data relate to the Blending Department of Tru-Colour Paint Company for a recent month: $\begin{array} { | l | r | r | } \hline & \text { Number of Units } & \begin{array} { r } \text { Conversion costs } \\\text { percentage complete }\end{array} \\\hline \begin{array} { l } \text { Beginning work in process } \\\text { inventory }\end{array} & 9,000 & 60 \% \\\hline \begin{array} { l } \text { Units started into } \\\text { production }\end{array} & 45,000 & \\\hline \begin{array} { l } \text { Units completed and } \\\text { transferred out }\end{array} & 46,000 & \\\hline \begin{array} { l } \text { Ending work in process } \\\text { inventory }\end{array} & 8,000 & 25 \% \\\hline\end{array}$ All materials are added prior to the beginning of work in the Blending Department.




- Assuming that Tru-Colour Paint Company uses the FIFO method,what are the equivalent units of production for conversion costs?

• A) 42,600 units.
• B) 44,400 units.
• C) 46,000 units.
• D) 54,000 units.

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Definitions:

Work Setting

The physical and social context or environment where an individual performs their job or professional activities.

Organizational Norms

Shared standards, values, or rules that dictate the behavior of members within an organization.

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus, leading to a learned response.

AFLAC Company

An American insurance company known for its supplemental insurance policy coverage for individuals and groups in the United States and Japan.