At the Beginning of the Month, the Forming Department of Martin

question 25

Multiple Choice

At the beginning of the month, the Forming Department of Martin Manufacturing had 10,000 units in inventory, 30% complete as to materials, and 10% complete as to conversion. During the month the department started 60,000 units and transferred 62,000 units to the next manufacturing department. At the end of the month, the department had 8,000 units in inventory, 80% complete as to materials and 60% complete as to conversion
- If Martin Manufacturing uses the FIFO method of process costing, compute the equivalent units for materials and conversion respectively for the Forming Department.

• A) 59,000 materials; 61,000 conversion.
• B) 68,400 materials; 66,800 conversion.
• C) 65,400 materials; 65,800 conversion.
• D) 58,400 materials; 56,800 conversion.
• E) 65,400 materials; 66,800 conversion.

---

Definitions:

Hydraulic Snubbers

Devices used in piping systems to control sudden shock and vibration by restricting fluid flow in response to rapid changes.

Pneumatic Snubbers

Devices in pneumatic systems that dampen sudden movements or shocks by restricting airflow, typically used to protect against damage from rapid actuations.

Off-highway Applications

Uses of vehicles or machinery in environments or for tasks not involving public roads, such as construction or agriculture.

Horn

Term used to describe the vertical hook that engages to the drawbar eye in a pintle hook assembly.