Answer the Following Questions Using the Information Below:
Comfort Chair $\begin{array} { l l } \text { Direct materials } & \$ 24,000 \\ \text { Conversion costs } & \$ 35,000 \end{array}$

question 121

Multiple Choice

Answer the following questions using the information below:
Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 73,000 chairs. During the month, the firm completed 78,000 chairs, and transferred them to the Finishing Department. The firm ended the month with 10,000 chairs in ending inventory. There were 15,000 chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Comfort. Beginning work in process was 30% complete as to conversion costs, while ending work in process was 80% complete as to conversion costs.
Beginning inventory:
$\begin{array} { l l } \text { Direct materials } & \$ 24,000 \\ \text { Conversion costs } & \$ 35,000 \end{array}$
Manufacturing costs added auring the œcounting period:
Direct materials $\quad \$ 168,000$
Conversion costs $\quad \$ 278,000$
-How many of the units that were started and completed during February?

• A) 83,000
• B) 78,000
• C) 73,000
• D) 63,000

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Definitions:

Death Camps

Facilities established primarily during World War II by Nazi Germany for the systematic extermination of millions of people, mainly Jews, through mass killings.

Military Production Policies

Government-directed strategies and regulations for the production of military equipment, supplies, and arms to support defense efforts.

Nazi Germany

Refers to Germany under the rule of Adolf Hitler and the National Socialist German Workers' Party (NSDAP) from 1933 to 1945, known for its totalitarian government and the perpetration of the Holocaust.

Imperial Japan

The historical period from the Meiji Restoration in 1868 to the end of World War II in 1945, during which Japan was an empire that expanded aggressively in Asia.