Kimbeth Manufacturing Makes Dust Density Sensors (DDS), a Safety Device

question 82

Multiple Choice

Kimbeth Manufacturing makes Dust Density Sensors (DDS) , a safety device for the mining industry. The company uses a process costing system and has only a single processing department. The following information pertains to operations for the month of May:
$\begin{array} { | l | r | } \hline & \text { Units } \\\hline \text { Beginning work in process inventory } & 16,000 \\\hline \text { Started into production during May } & 100,000 \\\hline \text { Completed during May } & 92,000 \\\hline \text { Ending work in process inventory } & 24,000 \\\hline\end{array}$
The beginning work-in-process inventory was 60% complete with respect to materials and 20% complete with respect to conversion costs. The ending work-in-process inventory was 90% complete with respect to materials and 40% complete with respect to conversion costs. The costs were as follows:
$\begin{array}{|l|r|r|}\hline & \text { Materials } & \text { Conversion } \\\hline \begin{array}{l}\text { Beginning work-in-process } \\\text { inventory }\end{array} & \$ 54,560 & \$ 35,560 \\\hline \text { Costs incurred during May } & \$ 468,000 & \$ 574,040 \\\hline\end{array}$


- Using the FIFO method,what are the equivalent units of production for conversion costs for May?

• A) 85,600 units.
• B) 88,800 units.
• C) 95,200 units.
• D) 98,400 units.

Master the construction and interpretation of truth tables.

Apply truth tables to evaluate the validity of logical expressions.

Distinguish between valid and invalid arguments using truth values.

Identify logical connectors and their impact on argument structure.

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