The Units of Product in the Ending Work in Process

question 16

Multiple Choice

The units of product in the ending work in process inventory must be converted to equivalent units of production separately for the direct materials and conversion costs because

• A) The units may be in different departments at the end of the period
• B) The units may not be at the same stage of completion
• C) The conversion cost may have been added at the beginning of the process
• D) None of these answer choices are correct

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Definitions:

Observable Behavior

Actions or reactions of an individual that can be witnessed and measured directly by others.

John B. Watson

An American psychologist who established the psychological school of behaviorism, emphasizing the importance of observable behaviors over internal states.

Consciousness

Consciousness and the capability to evaluate one's very being, senses, ideas, surroundings, and encounters.

Behavior

The actions or reactions of an organism or system, often in response to environmental stimuli, observable by others.