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

question 77

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 standard cost method is used. Assume that conversion costs are $122,100 for the month, and the equivalent unit cost for conversion is $5.50. The ending work in process is 80% complete, and the beginning work in process consisted of 2,000 units, 40% complete. The company completed 17,000 units. What is the number of whole units in the ending work in process under the FIFO method?

• A) 6,000 units
• B) 6,500 units
• C) 7,500 units
• D) 5,200 units

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Definitions:

James-Lange Theory

A theory of emotion proposing that emotions occur as a result of physiological reactions to events, suggesting that bodily responses precede and drive the emotional experience.

Autonomic Response

Involuntary bodily functions controlled by the autonomic nervous system, such as heart rate, digestion, and respiratory rate.

Autonomic Failure

A medical condition characterized by the partial or total failure of the autonomic nervous system, impacting involuntary functions like blood pressure and heart rate.

Physical Response

A bodily reaction to a stimulus, which could be anything from a reflex to a complex series of movements.