The Following Data Are Available for a Company's Manufacturing Activities

question 207

Multiple Choice

The following data are available for a company's manufacturing activities: $\begin{array} { l c c } \text { Beginning Work in Process inventory } & 5,000 \text { units } & 75 \% \text { completed as to } \\\text { Units started and completed } & 15,000& \text { conversion } \\\text { Ending Work in Process inventory } & 6,000 \text { units } & 50 \% \text { completed as to } \\&&\text { conversion }\end{array}$
If materials are added when the production process begins and conversion costs are applied uniformly throughout the process, what are the equivalent units for direct materials and for conversion, respectively using the FIFO method of process costing?

• A) 16,250 materials; 21,750 conversion.
• B) 21,000 materials; 22,250 conversion.
• C) 21,000 materials; 19,250 conversion.
• D) 16,250 materials; 19,250 conversion .
• E) 19,250 materials; 18,750 conversion.

---

Definitions:

Gene Transcription

The process by which the information encoded in a gene is converted into messenger RNA (mRNA) by the enzyme RNA polymerase, ultimately leading to protein synthesis.

Dendritic Spines

Small protrusions on dendrites of neurons that form synapses with axons, playing a key role in synaptic strength and plasticity.

Sensory Receptor

A specialized cell or cell structure that responds to external stimuli by sending signals to the nervous system, enabling perception of sensory information.

Deep Pressure

A form of tactile sensory input which involves the application of firm but gentle squeezes, hugs, or holding that calms the nervous system.