Brooks Corporation Has Two Sequential Processing Departments: Assembly Then Shaping

question 212

Multiple Choice

Brooks Corporation has two sequential processing departments: Assembly then Shaping.The Shaping Department reports the following information.Conversion costs are applied evenly throughout the process. $\begin{array}{|l|r|}\hline \text { Beginning WIP inventory } & 6,000 \text { units } \\\hline \text { Transferred-in costs in beginning WIP inventory } & \$ 108,000 \\\hline \text { Direct materials cost in beginning WIP inventory } & \$ 26,500 \\\hline \text { Conversion costs in beginning WIP inventory } & \$ 20,750 \\\hline \text { Units transferred-in } & 55,000 \text { units } \\\hline \text { Transferred-in costs } & \$ 530,000 \\\hline \text { Units completed } & 50,000 \\\hline \text { Costs added: direct materials } & \$ 163,500 \\\hline \text { Costs added: conversion costs } & \$ 225,300 \\\hline \text { Ending WIP inventory } & 11,000 \text { units } \\\hline \text {(50\% complete for materials and 40 \% complete for }\\ \text {conversion) }\\\hline\end{array}$
- What is the total number of equivalent units for conversion costs?

• A)52,400
• B)61,000
• C)59,400
• D)54,400

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Definitions:

Return Type

The type of data that a method sends back to the entity that called it.

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The variables specified in the method declaration that accept the values passed to the method when it is called.

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The scope in programming that surrounds and contains an inner block or blocks of code.