The Adams Company Uses a Process System

question 94

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,what are the total equivalent units for conversion costs?

• A)1,340
• B)1,200
• C)1,480
• D)1,400

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Definitions:

Men

Adult male human beings, characterized by specific biological, physiological, and often sociocultural roles and responsibilities.

Kinesics

The study of communication through body movements.

Body Movement

The physical motion of the body, which can be an expression of thoughts, feelings, or as a form of exercise.

Musculature

The system of muscles in the body, especially when regarded in terms of their form, structure, and functional abilities.