LDR Manufacturing Produces a Pesticide Chemical and Uses Process Costing

question 87

Multiple Choice

LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, 2012, the Refining Department had 2,000 liters of partially processed product in production. During January, 32,000 liters were transferred in from the Mixing Department and 29,000 liters completed and transferred out. At the end of the month, there were 5,000 liters of partially processed product remaining in the Refining Department. See additional details below. Refining Department, beginning balance at January 1, 2012
Costs added during January
Refining Department, ending balance at January 31, 2012
Please perform a process costing analysis and answer the following question:
For the Refining Department in the month of January, what was the total number of equivalent units with respect to transferred in costs?

• A)32,000
• B)34,000
• C)29,000
• D)5,000

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