The Adams Company Uses a Process System

question 186

Multiple Choice

The Adams Company uses a process 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,the total equivalent units for direct materials are:

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

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Definitions:

IV Fluids

Liquids administered intravenously to provide nutrients, medication, or hydration directly into the bloodstream.

Swollen

Engorged or enlarged as a result of inflammation or accumulation of fluid.

STAT Medication

Prescribed drugs that are to be given immediately and only once in a medical emergency situation.

Route Of Administration

The path by which a drug, fluid, poison, or other substance is taken into the body, such as orally, intravenously, or topically.