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.

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Definitions:

Paronychia

An infection of the skin around a fingernail or toenail, often appearing red and swollen and can be painful.

Pressure Ulcer

Localized damage to the skin and/or underlying tissue, usually over a bony prominence, as a result of pressure or pressure in combination with shear.

Eschar

A dry, dark scab or falling away of dead skin, typically resulting from a burn or wound.

Subcutaneous Tissue

The layer of tissue lying just below the dermis of the skin, containing fat and connective tissues that insulate and protect the body.