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:

Conditional

A logical statement that has the form "If A then B," implying B is true if A is true.

Biconditional

A logical statement of the form "if and only if", showing that both conditions must be true or both false.

Biconditionals

Statements that are true only if both components are either true or false together, often expressed as "if and only if."

Conjunction

In logic, an operator that connects two statements or propositions so that the resulting statement is true only if both components are true.