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Answer the Following Question(s)using the Information Below

question 49

Multiple Choice

Answer the following question(s) using the information below:
Hawk Ltd.uses process costing in its Fabricating Department.At the beginning of October, it had 12,000 units in beginning work-in-process that were 40% complete with respect to conversion.During October it put 87,000 units into production and completed 89,000 good units.At October 31, there were 3,000 units in ending work-in-process that were 70% complete with respect to conversion.Direct materials are added at the beginning of the process.Inspection occurs at the end of the process and normal spoilage is 6% of good output.Costs related to the beginning inventory were $36,800 for direct materials and $28,600 for conversion costs.During the month, the company issued $280,000 of direct materials and incurred $599,400 of conversion costs.
-Assuming Hawk uses the FIFO method of process costing, the equivalent units for direct materials and conversion costs respectively for October are

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Definitions:

Direct Emissions

Emissions that are produced directly from a source, such as exhaust emissions from vehicles.

GHG Protocol Initiative

A comprehensive global standardized framework for measuring and managing greenhouse gas emissions.

Scope 2

Refers to indirect greenhouse gas emissions from the consumption of purchased electricity, steam, heating, and cooling utilized by a company.

Indirect Emissions

Emissions that result from the activities of an entity but occur at sources owned or controlled by another entity, such as the production of purchased electricity.