Assume There Were 6,000 Units in Beginning Work in Process

question 50

Multiple Choice

Assume there were 6,000 units in beginning work in process, 60% complete. 20,000 units were completed during the month. Ending work in process is 40% complete, which is equivalent to 3,200 units for conversion costs. Materials are added at the beginning of the process. The FIFO method is used.
The number of equivalent units of conversion costs is:

• A) 23,200
• B) 17,680
• C) 19,600
• D) 21,280

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Definitions:

Culture

The shared beliefs, values, norms, and practices that influence the behavior of a group of people.

Values

Core principles or standards that guide behavior and decision-making in individuals or organizations.

Boundary Violation

An act of surpassing limits in professional or personal settings, leading to inappropriate or unethical behavior.

Boundary

a line or limit that defines the edge of a space or area, distinguishing it from other spaces or areas.