Use the Information Below to Answer the Following Questions

question 259

Multiple Choice

Use the information below to answer the following questions:
The Adams Company uses a process costing system. During the current period, 1,600 units were started and 1,200 units were completed and transferred out. Ending units were 70% complete for materials and 35% complete for conversion costs. Direct materials costs added were $32,500 and conversion costs added were $31,400. There was no beginning WIP inventory and conversion costs are added evenly throughout the process.
-At the end of the period, what are the total equivalent units for direct materials for the Adams Company?

• A) 1,200
• B) 1,600
• C) 1,340
• D) 1,480

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Definitions:

Internal Conflict

A psychological struggle within the mind of an individual, often involving opposing needs, desires, or emotions.

Behavioral Impulses

Innate, often sudden urges to act in a particular way, which can be a response to external or internal stimuli and may not always align with long-term goals.

Frustration

The feelings that occur in any situation in which the pursuit of some goal is thwarted.

Goal

A desired result or achievement that an individual or organization aims to work toward through planned actions.