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 14

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 $\quad \$ 278,000$
-What were the equivalent units for conversion costs during February?

• A) 81,500
• B) 83,000
• C) 73,000
• D) 77,500

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Definitions:

Analog-to-Digital Conversion

The process of converting analog signals into digital format for processing, storage, or transmission.

Analog Wave

An analog wave is a continuous signal that varies smoothly over time, representing changes in physical quantities such as sound, light, or electrical voltage.

Video Resolution

The measure of the detail and clarity of a video image, typically expressed in pixels, such as 1080p or 4K.

Highly Digitized

Refers to processes, systems, or items that are extensively converted into digital form, enhancing their accessibility and functionality through computing devices.