Direct Disk Drive Company Operates a Computer Disk Manufacturing Plant $\quad\quad 150,000$

question 35

Multiple Choice

Direct Disk Drive Company operates a computer disk manufacturing plant.Direct materials are added at the end of the process.The following data were for August 20X5: Work in process, beginuing inventory $\quad\quad 150,000$ units
Transferred-in costs ( $100 \%$ complete)
Direct materials ( $0 \%$ complete)
Conversion costs ( $90 \%$ complete)

$\begin{array}{ll}\text { Transferred in during current period } & 450,000 \text { units } \\\text { Completed and transferred out } & 400,000 \text { units }\end{array}$

Work in process, ending inventory $\quad\quad\quad\quad 200,000$ units
Transferred-in costs ( $100 \%$ complete)
Direct materials ( $0 \%$ complete)
Conversion costs ( $65 \%$ complete)

Calculate equivalent units for conversion costs using the FIFO method.

• A) 401,500 units
• B) 350,000 units
• C) 300,000 units
• D) 395,000 units

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Definitions:

Birth Rates

The number of live births per thousand people in a population over a specific period of time.

Death Rates

The number of deaths per unit of population within a specified time period, often expressed per 1,000 or 100,000 individuals annually.

Economically

Pertaining to the management, production, and distribution of goods and services in a financial context.

Doubling Time

The period it takes for a quantity to double in size or value, often used in demography to describe the rate of population growth.