Materials Are Added at the Beginning of the Process and Conversion

question 99

Multiple Choice

Materials are added at the beginning of the process and conversion costs are added uniformly. $\begin{array}{|l|r|}\hline \text { Work in process, beginning: } & \\\hline \text { Number of units } & 8,000 \\\hline \text { Transferred-in costs } & \$ 88,000 \\\hline \text { Direct materials (100\%) } & \$ 18,500 \\\hline \text { Conversion costs }(70 \%) & \$ 24,700 \\\hline \text { Units transferred-in: } & \\\hline \text { Number of units } & 45,000 \\\hline \text { Transferred-in costs } & \$ 630,000 \\\hline \text { Units completed } & 42,000 \\\hline \text { Costs during the period: } &\\\hline \text { Direct materials } & \$ 157,500 \\\hline \text { Conversion costs } & \$ 230,725 \\\hline \text { Work in process, ending: } & \\\hline \text { Number of units } &11,000 \\ \hline \begin{array}{l}\text { (100\% complete for materials and } 45 \% \\\text { complete for conversion) }\end{array} & \\\hline\end{array}$


- On March 31,what would be the total equivalent units for direct materials?

• A)39,000
• B)42,000
• C)50,000
• D)53,000

---

Definitions:

Independent Variable

An independent variable is a variable that is manipulated or varied by the researcher to investigate its effect on the dependent variable in an experiment.

Dependent Variable

A variable in experimental research that is expected to change as a result of manipulations of the independent variable.

Spurious Relationship

A relationship where two variables seem to be related to each other, but in reality, their association is caused by a third variable or by chance.

Research Hypothesis

A specific, testable prediction about what you expect to happen in your study, often based on theoretical expectations or previous research.