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:

Clinical Psychology

A branch of psychology focused on diagnosing and treating mental illness, emotional disturbances, and dysfunctional behavior.

Counselling Psychology

A branch of psychology that focuses on providing therapeutic treatments to clients who experience a wide range of mental health issues and life stresses.

Personality Psychology

The study of personality and individual differences in consistent behavior patterns and mental processes.

Psychometrics

The study dedicated to assessing cognitive functions and abilities.