During October, Department a Started 320,000 Units of Product in a Particular

question 74

Multiple Choice

During October, Department A started 320,000 units of product in a particular manufacturing process. The beginning work in process inventory was 50,000 units, and the ending inventory was 30,000 units. Direct materials are introduced at the start of processing, and beginning and ending inventories are considered to be 50 percent complete with respect to conversion costs. Department A uses the FIFO costing method. The number of units started and completed during October was

• A) 350,000.
• B) 360,000.
• C) 290,000.
• D) 320,000.

---

Definitions:

Freud

Sigmund Freud, an Austrian neurologist who founded the discipline of psychoanalysis, a method for treating psychopathology through dialogue between a patient and a psychoanalyst.

Psychoanalytic Theory

A theory of personality development, created by Sigmund Freud, that emphasizes unconscious processes, childhood experiences, and defense mechanisms in shaping behavior and mental states.

Moral Development

Refers to the process through which individuals develop proper attitudes and behaviors toward other people in society, based on social and cultural norms, laws, and personal beliefs.

Social Comparison

The process whereby people observe the performance of others and use it as a basis for evaluating their own abilities and accomplishments.