The Following Unit Data Were Assembled for the Heating Process

question 127

Multiple Choice

The following unit data were assembled for the heating process of Morgan Processing,Inc.,for the month of August.Direct materials are added at the beginning of the process.Conversion costs are added uniformly over the production process.The company uses the FIFO process costing method. $\begin{array}{lr}&\text { Units }\\\text { Beginning work in process inventory }\\\text { (30 percent complete) } & 5,000 \\\text { Units started in August } & 44,000 \\\text { Ending work in process } & \\\text { (60 percent complete) } & 4,500\end{array}$

The number of equivalent units produced with respect to direct materials costs is

• A) 39,500.
• B) 44,000.
• C) 49,000.
• D) 48,500.

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Definitions:

Capillary Endothelium

The thin layer of endothelial cells that line the interior surface of capillaries, facilitating the exchange of gases, nutrients, and wastes between the blood and tissue cells.

Basement Membrane

Specialized extracellular material located at the base of epithelial cells and separating them from the underlying connective tissues.

Bowman Capsule

A cup-like sac at the beginning of the tubular component of a nephron in the kidney, playing a crucial role in the filtration of blood to form urine.

Filtration Slits

are gaps between the podocyte processes in the kidneys through which blood filtration occurs.