Materials Are Added at the Beginning of the Process and Conversion

question 74

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 is the total number of physical units to account for?

• A)42,000
• B)45,000
• C)53,000
• D)39,000

---

Definitions:

Heredity

The passing of traits from parents to offspring through genes, influencing characteristics like eye color, height, and susceptibility to certain diseases.

High Frequency

Referring to wave frequencies that are very high, particularly in the context of electromagnetic spectrum, encompassing radio waves, microwaves, and part of the infrared light range.

Basilar Membrane

A structure in the cochlea of the inner ear that plays a key role in sound analysis and hearing.

Tone-Deaf

A term often used to describe a person's poor ability to distinguish musical notes or remain in tune while singing.